Information for ruling 600010628
This section is Advance Tariff Ruling
- Start date
- 19 Aug 2024
- Expiry date
- 18 Aug 2027
- Commodity code
- 4823908580 (opens in new tab)
- Description
- 24 square air fryer liners These liners are made from parchment paper, placed in the air fryer basket and then put the food onto the liner. 20cm x 20cm x 4.5cm and are square shaped with a pleated edge, intended for single use. This product is designed for direct contact with food to prevent food from sticking. Packed in a plastic bag
- Keywords
-
- SILICON
- VEGETABLE PARCHMENT
- COATED
- FOOD PREPARATION
- OVENS, COOKING APPLIANCES
- CUT TO SHAPE
- 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) General Interpretative Rules (GIRs) 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 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 Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 4823