Information for ruling 600008108
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2023
- Expiry date
- 24 Jul 2026
- Commodity code
- 4819500000 (opens in new tab)
- Description
- A novelty snow globe which is made from Carton Board and 50% RPET (Recycled Polyethylene Terephthalate). The snow globe will contain a drawer at the bottom with a ribbon attached for chocolates to be placed into. The Snow globe will have a wind-up mechanism which will activate a fan which will rotate and move the 'tissue paper that is inside' around to create the snow look. The Carton board is made from FSC paper and will be printed. The snow effect inside will be made up from 17gsm tissue paper and this will then acetate around the box. The snow globe will come in various shapes
- Keywords
-
- OF RECYCLED PLASTIC
- PAPERBOARD
- EMPTY
- BOXES
- OF POLYETHYLENE TEREPHTHALATE
- WITH 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 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 6 - has been used to classify the goods to subheading level 481950 - Other packing containers, including record sleeves Also classified in accordance with: Harmonised system explanatory notes (HSENs) (A) to Heading 4819