Information for ruling 600010570
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 7oz pots and PP lids Pot: 235gsm white paper + 18g single PE coating (one side of pot only) The pot is made from paper with a PE coating, the lid is made from PP that does not contain any recycled content. Lid is applied to pot by end user, once food has been added, for example, curry sauce or mushy peas at a fish and chip shop. 25 lids are packaged together in a bag, and 25 post are packed onto a separate bag. Both of which are packed into a box. 250 pots and lids are in each box. The boxes are then placed onto a pallet
- Keywords
-
- OF PAPER
- POTS
- SEALED CONTAINERS
- CONTAINERS
- PAPER
- LIDS
- 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)