Information for ruling 600008431
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 4829699000 (opens in new tab)
- Description
- This product is a set of 50pc 5cm baking cups made of paper. They are packaged in a blister card.
- Keywords
-
- FOR BAKING
- FOR DOMESTIC USE
- OF PAPER
- CUPS
- 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 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 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 482369 – Trays, dishes, plates, cups and the like, of paper or paperboard; Other than of bamboo Eight digit code 48236990 – Other than trays, dishes and plates Also classified in accordance with: Harmonised System Explanatory notes (HSENs) to heading 4823