Information for ruling 600008895
This section is Advance Tariff Ruling
- Start date
- 17 Nov 2023
- Expiry date
- 16 Nov 2026
- Commodity code
- 4823699000 (opens in new tab)
- Description
- The product is a compostable cup intended for single use It is made from paper which has been coated with PLA to allow it to retain a liquid without leakage or spillage – typically a hot or cold beverage. Comprising 2 layers of PLA coated paper formed into the shape of a cone, 110mm in height with a dimeter of 60mm at the bottom and 100mm at the top. The bottom of the cone is fitted with a paper disc that forms the bottom of the container. The top is rolled over to form a lip. The outside of the cup is coloured green It functions by serving as a container for hot or cold liquids. Capacity is approximately 341 ml. Its composition indicates that it is intended to be used once and then disposed of. The materials of construction are compostable.
- Keywords
-
- FOR LIQUIDS
- CUPS
- COATED
- OF PAPERBOARD
- OF PAPER PULP
- CONTAINERS
- FOR FOOD INDUSTRY
- ARTICLES OF WOOD
- 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 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 6 has been used to classify the goods to sub-heading 4823 69 - Trays, dishes, plates, cups and the like, of paper or paperboard; other than of bamboo Code to 8 digits - 4823 6990, Other than Trays, dishes and plates Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4823