Information for ruling 600007326
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2023
- Expiry date
- 15 Jun 2026
- Commodity code
- 4820103000 (opens in new tab)
- Description
- This product is a a pad of paper sticky notes with a total of 90 sheets, in the colours blue and yellow and are ruled. Size of each sticky note is approx. 10.5cm x 10cm. The sticky notes come packaged in a polybag with a header card.
- Keywords
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- OF PAPER
- SELF-ADHESIVE
- PADS
- NOTE BOOKS
- 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 the product to heading 4820 - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 482010 - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles Eight digit code 48201030 - Notebooks, letter pads and memorandum pads Also classified in accordance with: Note 12 to Chapter 48 Harmonised System Explanatory Notes (HSENs) Note 1 to heading 4820