Information for ruling 600011034
This section is Advance Tariff Ruling
- Start date
- 13 Aug 2024
- Expiry date
- 12 Aug 2027
- Commodity code
- 7607111994 (opens in new tab)
- Description
- The Household Aluminium foil is in Jumbo rolls, the thickness of product is from 9.5-20 Micron (0.0095 - 0.020mm). The weight is from 650-900kg. It is not backed but rolled and not further worked. To product is used to cover foodstuff while cooking and also wrapping foodstuffs. The Jumbo reels are packed into wooden crates
- Keywords
-
- HOUSEHOLD ITEMS
- FOR DOMESTIC USE
- IN ROLLS
- ALUMINIUM FOIL
- ALUMINIUM
- 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 (GIR)s: 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 - Packed into wooden crates GIR 6 - has been used to classify the goods to subheading level 760711 - Not Backed - Rolled but not further worked 8 DIGIT CODE - 76071119 - Of a thickness of less than 0.021mm. 10 DIGIT CODE - 7607111994 - Household aluminium foil Also classified in accordance with: Note 3 to Section XV Harmonised system explanatory notes (HSENs) to Heading 7607