Information for ruling 600007952
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2023
- Expiry date
- 14 Nov 2026
- Commodity code
- 7607111119 (opens in new tab)
- Description
- Aluminium kitchen foil. Presented in a roll measuring 5m x 45cm in a cardboard box with perforated edge for cutting the foil. The foil is 0.01mm thick. For kitchen use to aid with baking, grilling and storing/wrapping foods.
- Keywords
-
- HOUSEHOLD ITEMS
- ALUMINIUM FOIL
- AS ROLLS
- FOILS
- FOOD PREPARATION
- OF ALUMINIUM
- 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 7607 - Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm GIR 5b has been used to identify the type of packaging – cardboard box GIR 6 has been used to classify the goods to subheading level 760711 - Not backed; Rolled but not further worked 8 Digit Code 76071111 - Of a thickness of less than 0.021 mm; In rolls of a weight not exceeding 10 kg 10 Digit Code 7607111119 - Of a thickness of 0.007 mm or more but less than 0.021 mm; other than consigned from thailand Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 7607