Information for ruling 600008379
This section is Advance Tariff Ruling
- Start date
- 05 Sep 2023
- Expiry date
- 04 Sep 2026
- Commodity code
- 4811900090 (opens in new tab)
- Description
- Individual rolls of gift wrap Made of: PAPER Packing Style: SHRINK WITH STICKER
- Keywords
-
- IN ROLLS
- GIFTWARE
- PAPER
- WRAPPING PAPER
- FOR CHRISTMAS
- 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 4811 - Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 481190 - other paper, paperboard, cellulose wadding and webs of cellulose fibres. 10 digit code 48119000 90 - other than elsewhere specified in this subheading Also classified in accordance with:- Harmonised System Explanatory Notes (HSENs) Notes (D) to Heading 4811 Harmonised System Explanatory Notes (HSENs) Note (C) to Heading 9505