Information for ruling 600011051
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2024
- Expiry date
- 15 Aug 2027
- Commodity code
- 1401900000 (opens in new tab)
- Description
- Drinking straw that are made from wheat stems. The wheat stem is cut, washed, sterilized, quality controlled and then packaged. It is packaged in cardboard inner boxes which contain 100 straws and then packaged in an outer shipping case.
- Keywords
-
- PARTS OF PLANTS
- DRIED
- PLANTS AND PLANT PRODUCTS
- STRAWS, FOR DRINKING BEVERAGES
- WHEAT
- AS STALKS
- STERILIZED
- 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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 - Has been used to classify this product by the terms of heading 1401 - vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). GIR 5(b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify this product by the terms of heading 140190 - other than bamboos and rattans. Also classified in accordance with : Chapter Note 2 Harmonised System Explanatory Notes to heading 1401