Information for ruling 600009253
This section is Advance Tariff Ruling
- Start date
- 08 Dec 2023
- Expiry date
- 07 Dec 2026
- Commodity code
- 4823610000 (opens in new tab)
- Description
- Compostable bamboo cup that weighs 10oz, 12oz or 16oz. These are single wall compostable bamboo drinking cups with mixed designs for hot drinks. They come in a case of 1000.
- Keywords
-
- CUPS
- OF PAPERBOARD
- OF BAMBOO
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- OF PAPER
- 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 subheading level 4823 61 - Trays, dishes, plates, cups and the like, of paper or paperboard; Of bamboo Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN's) to Heading 48.23 (B) (4)