Information for ruling 600008345
This section is Advance Tariff Ruling
- Start date
- 22 Sep 2023
- Expiry date
- 21 Sep 2026
- Commodity code
- 7615103000 (opens in new tab)
- Description
- 9pc foil containers with lids Aluminium foil containers with removeable card lids Oven and freezer safe (Approx 149mm x 120mm x 48mm) case
- Keywords
-
- ALUMINIUM
- CONTAINERS
- DISPOSABLE
- LIDS
- FOR FOOD INDUSTRY
- 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 to heading 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium GIR 6 has been used to classify the goods to subheading level 761510 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like Eight digit code 76151030 - Manufactured from foil of a thickness not exceeding 0.2 mm Also classified in accordance with: Note 3 to Section XV WCO Opinion to 7615.10 Harmonised System Explanatory Notes (HSENs) to heading 7615 Harmonised System Explanatory Notes (HSENs) to heading 7418