Information for ruling 600008717
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 3923109090 (opens in new tab)
- Description
- Food containers that are designed to be filled with food at the point of sale for takeaway food businesses. The product is made of carbonate, polypropylene and colour masterbatch. All three of these materials are mixed together to make sheets which are then thermoformed to make the food container. They are then packaged into polyethylene bags and then into cardboard boxes.
- Keywords
-
- CALCIUM CARBONATE
- DISPOSABLE
- OF PLASTIC
- OF POLYPROPYLENE
- 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 3923 - articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics GIR 3 (b) has been used as the plastic is considered to be the essential character. GIR 5 (b) has been used to identify the type of packaging – box cartons GIR 6 has been used to classify the goods to subheading level 392310 - boxes, cases, crates and similar articles 8 digit code 39231090 - other than boxes, cases, crates and similar articles of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles 10 digit code 3923109090 - other than elsewhere specified Also classified in accordance with: Chapter Note 1 to Chapter 39 HSENS to heading 3923 refers WCO opinion 3923.10