Information for ruling 600007947
This section is Advance Tariff Ruling
- Start date
- 20 Jul 2023
- Expiry date
- 19 Jul 2026
- Commodity code
- 4823699000 (opens in new tab)
- Description
- 25 pack of hot/cold kraft ripple paper cups. These disposable cups are for use for hot drinks such as coffee and tea, and for use for cold drinks. They are often used in parties and events. Each individual cup weighs 8 oz, they are double wall, and are made from 500 gsm PE coated board.
- Keywords
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- CUPS
- FOR TRANSPORT OF BEVERAGES
- PUT UP FOR RETAIL SALE
- 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 6 has been used to classify the goods to subheading level 4823 69 trays, dishes, plates, cups and the like, of paper or paperboard: other than of bamboo 8 Digit code 482369 90 other than trays, dishes and plates Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN) to Heading 4823 (4)