Information for ruling 600007450
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 4823908580 (opens in new tab)
- Description
- 20cm Brown heart shaped craft wreath made from paperboard which is 3mm in thickness. The can be used to decorate on and hang. Can also be personalised to any style with different patterns and designs to match the right theme. Often used to give as a gift or hang on walls as a decoration. Can also be used on Valentine's Day, birthday parties and weddings etc. Comes packed in a polybag with header.
- Keywords
-
- WREATHS
- PAPERBOARD
- ARTS AND CRAFTS
- BROWN
- HEART-SHAPED
- 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 - Polybag with header 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