Information for ruling 600010170
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 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
-
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- STRAWS, FOR DRINKING BEVERAGES
- AS CYLINDERS
- KRAFT PAPER
- PAPER AND PAPERBOARD PRODUCTS
- OF PAPER
- 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