Disposable paper straws made of Kraft paper. They are used for drinking beverages. The drinking straws packaged in 40 pieces in a kraft display carboard box. Dimensions: Length: 197mm, diameter: 8mm. For retail sale.
Keywords
STRAWS, FOR DRINKING BEVERAGESPUT UP FOR RETAIL SALEOF PAPERDISPOSABLEPAPER AND PAPERBOARD PRODUCTSKRAFT PAPERAS 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 - Kraft carboard 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