Information for ruling 600010808
This section is Advance Tariff Ruling
- Start date
- 29 Jul 2024
- Expiry date
- 28 Jul 2027
- Commodity code
- 7607191019 (opens in new tab)
- Description
- The product is household Aluminium foil. The foil is made from Aluminium metal and has been subjected to annealing after rolling until it is thin enough to be used domestically in the home. It is embossed with a hexagonal, honeycomb pattern and is used as and aid to cooking in the oven to prevent food burning and also to wrap food for storage in a fridge. It is packaged in a carton board dispensing carton and multiple rolls are packaged into a corrugated outer carton. Foil Thickness 9.5 micron (0.0095mm) to 20 micron (0.02mm) Foil length max 450mm Weight of the roll 500g The foil is not backed with any other material, and not consigned from Thailand.
- Keywords
-
- OF BASE METALS
- OF ALUMINIUM
- AS ROLLS
- FOILS
- EMBOSSED
- 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)) GIR 1 has been used to classify this product by the terms of heading 7607 - Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 760719 - other 8 Digit Code 76071910 - Of a thickness of less than 0.021 mm 10 Digit Code 7607191019 - Of a thickness of 0.007 mm or more but less than 0.021 mm, in rolls of a weight not exceeding 10 kg, not further worked than rolled, embossed - other Also classified in accordance with : Subheading Explanatory Note (1) Harmonised System Explanatory Notes (HSENs) to heading 7607