Information for ruling 600010624
This section is Advance Tariff Ruling
- Start date
- 19 Aug 2024
- Expiry date
- 18 Aug 2027
- Commodity code
- 4806100000 (opens in new tab)
- Description
- Air fryer liner. These liners are made from parchment paper, placed in the air fryer basket and then put the food onto the liner. Each liner is 5m x 25cm and intended for single use. This product is designed for direct contact with food to prevent food from sticking. Packed in a box
- Keywords
-
- SILICON
- VEGETABLE PARCHMENT
- IN ROLLS
- COATED
- FOOD PREPARATION
- OF PAPER
- PAPER SHEETS
- OVENS, COOKING APPLIANCES
- 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) General Interpretative Rules (GIRs) GIR 1 has been used to classify this product by the terms of heading 4806 - Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 480610 – Vegetable Parchment Also Classified in Accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 4806