Information for ruling 600009574
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 4819400000 (opens in new tab)
- Description
- 8 paper gift bags for use at parties to hold items such as cake or sweets. The bags are made of 100% food grade paper with some glue on the base to seal it. The party bags do not have any handles on them and the opening is folded over to prevent contents from falling out. The bag dimensions are 20.8cm (H) x 15cm (W) x 0.6cm (D). The bags are packaged in a cardboard box.
- Keywords
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- OF PAPER
- BAGS
- FOR STORING
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 4819 - Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 481940 - Other sacks and bags, including cones. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 4819 - Note (A).