Information for ruling 600010168
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2024
- Expiry date
- 27 Mar 2027
- Commodity code
- 4823908580 (opens in new tab)
- Description
- Disposable Paper coloured drinking straws, can be used for parties. They are used for drinking beverages. The straws are striped and come in various different colours pink, blue, yellow and green. The drinking straws packaged in 50 pieces in a coloured display carboard box. Dimensions: Length: 197mm, diameter: 6mm. For retail sale.
- Keywords
- STRAWS, FOR DRINKING BEVERAGES PRINTED PUT UP FOR RETAIL SALE WITH STRIPES OF PAPER DISPOSABLE PAPER AND PAPERBOARD PRODUCTS AS CYLINDERS
- 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 - Coloured Display Cardboard box GIR 6 - Has been used to classify this product by the terms of heading 4823 90 - Other than elsewhere specified within this heading 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) (B) to Heading 4823