Information for ruling 600007277
This section is Advance Tariff Ruling
- Start date
- 19 Jun 2023
- Expiry date
- 18 Jun 2026
- Commodity code
- 4819400000 (opens in new tab)
- Description
- Product is two sets of 15 wine bags with designs on them. Each pack of 15 will contain 5 designs and there will be 3 of each design. The bags are made of 210GSM paper and have a coloured rope handle made of fabric. The bags each measure 35cm x 13cm x 9cm. They are made in china and packaged as a set of 15 in a box.
- Keywords
-
- GIFT BAGS
- PUT UP FOR RETAIL SALE
- WITH TEXTILE MATERIAL
- OF PAPER
- BAGS
- 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 of 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 5b - has been used to identify the type of packaging as in a pack of 15 bags packaged in a box. GIR 6 - has been used to classify the goods to subheading level 481940 Other sacks and bags, including cones Also classified in accordance with: Chapter note 1 to chapter 48 The Harmonized System Explanatory Notes (HSENs) to heading 4819 including (A)