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Information for ruling 600007325

This section is Advance Tariff Ruling

Start date
16 Jun 2023
Expiry date
15 Jun 2026
Description
This product is blank self-adhesive labels in the colour white, they come in a pack of 10 sheets and have a total of 240 labels. Pack of labels is packaged in a polybag with a head card.
Keywords
  • OF PAPER
  • LABELS
  • SELF-ADHESIVE
  • WHITE
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 4821 - Paper or paperboard labels of all kinds, whether or not printed GIR 5b has been used to identify the type of packaging GIR 6 Has been used to classify the goods to subheading level 482190 - Other than printed Eight digit code 48219010 - Self-adhesive Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4821