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Information for ruling 600007164

This section is Advance Tariff Ruling

Start date
30 May 2023
Expiry date
29 May 2026
Description
12 piece multi coloured paper gift tags with ties. Tags are non self-adhesive and come in a Polypropylene (PP) bag with a headed card
Keywords
  • COLOURS
  • FOR FIXING
  • LABELS
  • WITH TIE STRINGS
  • 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)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading – 4821 - Paper or paperboard labels of all kinds, whether or not printed GIR 5 (b) - has been used to identify the type of packaging. – OPP bag with head card GIR 6 - has been used to classify the goods to subheading level – 482190 – Other than printed. 8 DIGIT CODE – 48219090 – Other than Self-adhesive Also classified in accordance with: Harmonised system explanatory notes (HSENs) to 4821