Information for ruling 600007897
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 4823691000 (opens in new tab)
- Description
- 35 Pack of 7" paper plates White paper plates ideal for BBQ's, parties and events. 35 Pack 7 Inch White Disposable Shrink-wrapped in plastic film and labeled
- Keywords
-
- PLATES
- CIRCULAR SHAPED
- PAPER PLATES
- DISPOSABLE
- TABLEWARE
- PAPER AND PAPERBOARD PRODUCTS
- 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 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 5(b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 4823 69 - trays, dishes, plates, cups and the like, of paper or paperboard Eight Digit Code 482369 10 - trays, dishes and plates Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN) (4) to Heading 48.23