Information for ruling 600008826
This section is Advance Tariff Ruling
- Start date
- 29 Sep 2023
- Expiry date
- 28 Sep 2026
- Commodity code
- 4819200000 (opens in new tab)
- Description
- Boxes made from paper card used for transport of goods. They are used to carry teddy-bears at the point of sale. When each box is assembled it resembles the shape of a house with a carrying handle on the ‘roof’ and 2 ‘ears’ either side to represent the ears of a teddy-bear which is placed into it ready for it to be taken home. The boxes come in 2 different sizes and with coloured illustrations printed on them but all with the same shape. The boxes are shipped flat and require assembly before use
- Keywords
-
- OF CARD
- OF PAPERBOARD
- TOY BOXES
- UNASSEMBLED
- ILLUSTRATED
- FOR PACKAGING GOODS
- FOLDED
- 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 2(a) has been used as the goods are incomplete / unassembled GIR 6 has been used to classify the goods to sub-heading 4819 20 - Folding cartons, boxes and cases, of non-corrugated paper or paperboard Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4819 part A refers