Information for ruling 600007456
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 4819200000 (opens in new tab)
- Description
- This product is an 8 pack of easter themed foldable treat boxes that can be used for small gifts such as Easter eggs, small cakes, toys, sweets etc. The boxes measure at: 5cm x 5cm x 6cm. Packaged in a polybag with header.
- Keywords
-
- FOR FOLDING
- BOXES
- PRINTED
- 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 the product to heading 4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 481920 - Folding cartons, boxes and cases, of non-corrugated paper or paperboard Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note A to heading 4819