Information for ruling 600009570
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 4823699000 (opens in new tab)
- Description
- Eight paper cups used as a container that holds liquid, can be drunk from and be disposed of after. This product is made from 100% 230gsm Food Grade Paper FSC Mixed Sourced and is packaged in a FSC Card Sleeve.
- Keywords
-
- FOR LIQUIDS
- MUGS
- 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 (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 packaging 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: other than of bamboo Code 482369 90 other than trays, dishes and plates. Also classified in accordance with:- Harmonized System Explanatory Notes (HSEN) to (4) Heading 4823