Information for ruling 600008215
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 4820103000 (opens in new tab)
- Description
- A pack of 500 Neon coloured page markers which have adhesive backing. These can be used for page marking and ideal for indexing as they can be written on. There are 5x100 sheets per pack and come in 5 different Neon colours.
- Keywords
-
- MULTICOLOURED
- MARKERS
- PAPER
- PUT UP FOR RETAIL SALE
- SELF-ADHESIVE
- NEON
- WITH ADHESIVE
- 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 by the terms of heading 4820 registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard GIR 5b - has been used to identify the type of packaging - Blister Card GIR 6 has been used to classify the goods to subheading level 482010 registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 8 Digit Code 48201030 notebooks, letter pads and memorandum pads Also classified in accordance with: Harmonised system explanatory notes (HSENs) to heading 4820