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Information for ruling 600009569

This section is Advance Tariff Ruling

Start date
22 Jan 2024
Expiry date
21 Jan 2027
Description
A pack of coloured round 8 paper plates. The plates are intended for one-time use and ideal to use for a celebration occasion. The disposable plates are designed to be used to hold food and be disposed of after. Each paper plates measure 23cm in diameter. This product is made from 100% Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Sleeve.
Keywords
  • PLATES
  • OF PAPERBOARD
  • CIRCULAR SHAPED
  • DISPOSABLE
  • TABLEWARE
  • COLOURED
  • 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 5(b) - Has been used to identify the type of packaging - FSC Card Sleeve. GIR 6 - Has been used to classify the goods to subheading level 4823 69 - Trays, dishes, plates, cups and the like, of paper or paperboard 8 - Digit Code 482369 10 - Trays, dishes and plates. Also Classified in Accordance with:- Harmonized System Explanatory Notes (HSENs) (B) (4) to Heading 4823