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Information for ruling 600008242

This section is Advance Tariff Ruling

Start date
30 Aug 2023
Expiry date
29 Aug 2026
Description
The product is a pack of 6 compartment biodegradable bagasse plates. Made of 100% sugarcane waste. These are 100% compostable and biodegradable. Often used in parties, events and gatherings.
Keywords
  • PLATES
  • BIODEGRADABLE
  • 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. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note B to heading 4823 Harmonised System Explanatory Notes (HSENS) Note 5 to Heading 4823