Information for ruling 600008714
This section is Advance Tariff Ruling
- Start date
- 20 Sep 2023
- Expiry date
- 19 Sep 2026
- Commodity code
- 4819500000 (opens in new tab)
- Description
- A novelty Juke box which can be filled with chocolates. It has a drawer that the chocolates can be loaded into also the Juke box will also have a sound sensor with LED lights. When the Juke box hears a sound the LED lights will light up and flash. The Juke box is made from carton board (FSC paper) and there will be a small RPET ( Recycled Polyethylene Terephthalate) window at the top of the box in the shape of a semi circle.
- Keywords
-
- OF CELLULOSE
- LED
- WITH SOUND
- EMPTY
- POLYETHYLENE TEREPHTHALATE
- RECYCLED
- 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 6 - has been used to classify the goods to subheading level 481950 - Other packing containers, including record sleeves Also classified in accordance with: Harmonised system explanatory notes (HSENs) (A) to Heading 4819