Information for ruling 600010479
This section is Advance Tariff Ruling
- Start date
- 22 May 2024
- Expiry date
- 21 May 2027
- Commodity code
- 4823699000 (opens in new tab)
- Description
- Food packaging 4oz pots and PP lids Pot: 210gsm white paper + 13g PE coating + 15g PE coating (coated both sides of the pot) Lid: PP Lid is applied to pot to provide secure packaging of take away type food. Short-term freshness of the food and it's heat. 50 lids in one bag, 25 pots in another bag, packed 250 lids and 250 pots in a box. Lid and pot stand side by side wrapped in plastic in a cardboard box.
- Keywords
-
- PAPER
- CONTAINERS
- POTS
- SEALED CONTAINERS
- LIDS
- OF PAPER
- 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 3 (b) has been used as the 'Paper Pots' are considered to be the essential character. Gir 5 (b) - has been used to identify the type of packaging - Cardboard sleeve. Gir 6 - has been used to classify the goods to subheading level 482369 - Trays, dishes, plates, cups and the like, of paper or paperboard, Other than of bamboo. 8-digit code 48236990 - Other than trays, dishes and plates. Also classified in accordance with: Chapter 39 Explanatory Notes (b) Harmonized System Explanatory Notes (HSEN) Heading 4823 - Note (B) (4)