Information for ruling 600008389
This section is Advance Tariff Ruling
- Start date
- 18 Sep 2023
- Expiry date
- 17 Sep 2026
- Commodity code
- 4819400000 (opens in new tab)
- Description
- Paper gift bags that are 26x10x32cm in size. These are ideal for a gift to be placed in them. They are made from paper and come with handles and also have a pattern on.
- Keywords
-
- WITH PRINTED DESIGN
- PUT UP FOR RETAIL SALE
- WITH HANDLE
- OF PAPER
- BAGS
- 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 – 4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like GIR 5b - has been used to identify the type of packaging. - Hang Tag GIR 6 - has been used to classify the goods to subheading - 481940 - Other sacks and bags, including cones Also classified in accordance with: Harmonised system explanatory notes (HSENs) Note (A) to 4819