Information for ruling 600007286
This section is Advance Tariff Ruling
- Start date
- 03 Jul 2023
- Expiry date
- 02 Jul 2026
- Commodity code
- 4823699000 (opens in new tab)
- Description
- 50 pack of non-stick paper cake tin circles . The pack comes in 4 different sizes to bake a variety of cakes. These are ideal for home baking to not only bake cakes but also other desserts such as brownies, scones and much more. They are non-stick meaning it will be nice and easy to remove the paper from the baked items. 50 Pack Non-stick 4 Sizes 5 x 6" 20 x 7" 20 x 8" 5 x 9" Essential for baking cakes Each pack contains 4 sizes: 5 x 6", 20 X 7", 20 X 8", 5 X 9"
- Keywords
-
- FOR COOKING
- NON-STICK
- FOR CAKES
- DISPOSABLE
- CIRCLES
- COOKING DISHES
- 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 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 5 (b) has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 4823 69 trays, dishes, plates, cups and the like, of paper or paperboard: other than of bamboo Code 482369 90 other than trays, dishes and plates. Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN) (b) (4) to Heading 4823