Information for ruling 600009946
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 7615103000 (opens in new tab)
- Description
- Aluminium foil containers. These are the disposable shallow dish/tray type, made from aluminium coil with a thickness below 0.2mm. They are without lids and come in various shapes, sizes and capacity. The largest container has a capacity below 4 litres but variations all have capacity of below 300 litres. Used to pack & store food/ready meals manufactured by food processors prior to sale to retail. The containers are not fitted with mechanical or thermal equipment and are manufactured using male/female forming tools mounted on power presses. The trays/dishes are ejected from the press into a packing area where they are packed into poly bags prior to being sealed in carboard cartons/plastic pallecons for plastic for shipment to food processors.
- Keywords
-
- FOR CONVEYANCE OF GOODS
- TRAYS
- OF ALUMINIUM
- CONTAINERS
- FOR FOOD INDUSTRY
- ALUMINIUM FOIL
- ALUMINIUM
- 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 Heading 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. GIR 5(b) has been used to identify the type of packaging - packed into poly bags prior to being sealed in carboard cartons/plastic pallecons . GIR 6 has been used to classify the goods to subheading level 761510 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like. 8 Digit Code 76151030 - Manufactured from foil of a thickness not exceeding 0.2 mm. Also classified in accordance with: Section Notes 3 to Section XV Harmonised System Explanatory Notes (HSENs) General notes (D) to Chapter 76 Harmonised System Explanatory Notes (HSENs) Notes (b) to Heading 7612 Harmonised System Explanatory Notes (HSENs) to Heading 7615 WCO Opinion to 7615.10/1 1.