Information for ruling 600010140
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 48195000 (opens in new tab)
- Description
- A printed cardboard box, designed for the packing and transportation of a mobile phone device. The dimensions are 8.4cm x 15.4cm x 6cm.
- Keywords
- PACKING CASES CONTAINERS BOXES PRINTED CARDBOARD STORAGE BOXES MOBILE TELEPHONES
- 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 4819: for 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 6 has been used to classify the goods to subheading level 4819 50: other packing containers, including record sleeves Also classified in accordance with : Harmonized System Explanatory Note (A) to Heading 4819