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Information for ruling 600008347

This section is Advance Tariff Ruling

Start date
22 Sep 2023
Expiry date
21 Sep 2026
Description
A 5 piece aluminium foil square containers with lids. These foil containers with lids are for storing food to keep them warm. They can also be used for general storage use. The approximate size of these containers are 230 mm by 230 mm in length, 50 mm in height, and is manufactured from foil of a thickness not exceeding 0.2 mm.
Keywords
  • FOR DOMESTIC USE
  • PUT UP FOR RETAIL SALE
  • SHAPED
  • ALUMINIUM FOIL
  • ALUMINIUM
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 8 Digit code 76151030 - Manufactured from foil of a thickness not exceeding 0.2 mm Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7615 Harmonised System Explanatory Notes (HSENs) to heading 7418