Information for ruling 600009566
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2024
- Expiry date
- 23 Jan 2027
- Commodity code
- 4823699000 (opens in new tab)
- Description
- Eight paper cups used for holding liquid, drunk from and then disposed of. This product is made from 100% 230gsm Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Sleeve.
- Keywords
-
- FOR LIQUIDS
- CUPS
- OF PAPER PULP
- PAPERBOARD
- DISPOSABLE
- FOR FOOD INDUSTRY
- 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 (GIRS): 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 5(b) has been used to identify the type of packaging – FSC Card Sleeve GIR 6 has been used to classify this product to subheading level 482369 - Trays, dishes, plates, cups and the like, of paper or paperboard; Other than of bamboo 8 Digit Code: 48236990 - Other than trays, dishes and plates Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 4823 Note (B) (4)