Information for ruling 600010171
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 4823908580 (opens in new tab)
- Description
- Straws made of Kraft paper. They are used for drinking beverages. They measure 12mm x 197mm. There are 25 straws packaged inside a cardboard box for retail sale.
- Keywords
- STRAWS, FOR DRINKING BEVERAGES KRAFT PAPER OF PAPER PUT UP FOR RETAIL SALE DISPOSABLE
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 - cardboard box. GIR 6 - has been used to classify the goods to subheading level 482390 - Other than elsewhere specified in this heading. 8-digit code 48239085 - Other than paper and paperboard, of a kind used for writing, printing or other graphic purposes. 10-digit code 4823908580 - Other than elsewhere specified in this heading. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to 4823 - Note (B).