Information for ruling 600009572
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2024
- Expiry date
- 21 Jan 2027
- Commodity code
- 4823908580 (opens in new tab)
- Description
- 20 Striped paper drinking straws This product is used to make drinking easier and it is disposable. Made from 300gsm Food Grade Paper FSC Mixed Sourced Packaged in a FSC Card Box.
- Keywords
-
- STRAW
- STRAWS, FOR DRINKING BEVERAGES
- OF PAPER
- DISPOSABLE
- 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)). 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 5b - Has been used to identify the type of packaging GIR 6 - Has been used to classify this product by the terms of heading 4823 90 - Other than elsewhere specified in this heading Code 8 - Digit Code 482390 85 - Other than paper and paperboard, of a kind used for writing, printing or other graphic purposes 10 - Digit Code 48239085 80 - Other than elsewhere specified Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) to Heading 4823