Information for ruling 600007107
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 4823904000 (opens in new tab)
- Description
- A 50 piece revision and presentation set of cards. These presentation cards have a white background and ruled lines, and are used for writing notes and studying. The size of these presentation cards are 6 inches in length and 4 inches in height, with a have a weight of 0.16 kg.
- Keywords
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- FOR STUDENTS
- PAPER
- PUT UP FOR RETAIL SALE
- FOR WRITING
- OF PAPER
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres GIR 6 - Has been used to classify this product by the terms of heading 482390 - Other than elsewhere specified in this heading 8 - Digit Code 48239040 - Paper and paperboard, of a kind used for writing, printing or other graphic purposes Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 4823