Information for ruling 600007089
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 4819200000 (opens in new tab)
- Description
- 10 pack of 5cm gift boxes These are perfect to be filled with chocolates, biscuits, sweets and much more gifts. The heart-shaped window allows the gifts to be seen. Can be assembled in a few seconds with ease. Often used on occasions such as Valentine's Day, birthday parties and weddings. 10 Pack 5cm gift box Ideal for parties or events Heart-shaped window Easy to assemble Made of: PAPER Packing Style: POLYBAG WITH HEADER
- Keywords
-
- GIFTWARE
- BOXES
- FOLDED
- FOR PACKAGING GOODS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 481920 - Folding cartons, boxes and cases, of non-corrugated paper or paperboard Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 48.19 Note (A)