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Information for ruling 600008236

This section is Advance Tariff Ruling

Start date
13 Sep 2023
Expiry date
12 Sep 2026
Description
Biodegradable bagasse round plates, that have 3 compartments, and come in a pack of 50. These bowls are made out of 100% sugar cane waste, and are 9 inches in diameter.
Keywords
  • BIODEGRADABLE
  • PLATES
  • OF PAPER PULP
  • DISPOSABLE
  • PUT UP FOR RETAIL SALE
  • TABLEWARE
  • BAGASSE
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 482370 - Moulded or pressed articles of paper pulp 8 Digit Code 48237090 - Other than moulded trays and boxes for packing eggs Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) Note B to Heading 4823 Harmonised System Explanatory Notes (HSENS) Note 5 to Heading 4823