Information for ruling 600007298
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2023
- Expiry date
- 15 Jun 2026
- Commodity code
- 4823908580 (opens in new tab)
- Description
- This product is 20pc of paper cut into shapes of people that are white in colour and measure at 13cm x 22.5cm. They come packaged in an OPP (Oriented polypropylene) bag, sealed with a head card.
- Keywords
-
- OF PAPER
- CUT
- WHITE
- ARTS AND CRAFTS
- Justification
- 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 5b has been used to identify the type of packaging GIR 6 Has been used to classify the goods to subheading level 482390 – Other than elsewhere specified within this heading Eight digit code 48239085 – Other than Paper and paperboard, of a kind used for writing, printing or other graphic purposes Ten digit code 4823908580 – Other than Lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4823