Information for ruling 600013508
This section is Advance Tariff Ruling
- Start date
- 10 Sep 2025
- Expiry date
- 09 Sep 2028
- Commodity code
- 4911109000 (opens in new tab)
- Description
- Paper carrier bag. This product is a retail-style carrier bag, designed as advertising the products, also for packaging and transporting of the consumer goods. The bag is made from high-quality paper with reinforced handles. It is available in a choice of two advertising design, this bag is intended for single or limited use and is not durable. It not considered as a permanent storage solution. The bags measure:210 mm W x 150mm and are available in 2 printed designs and is also available as a plain white bag. (This is classified elsewhere). Bags are supplied flat-packed in bulk quantities, typically in bundles of 100 units, and are packaged in cardboard cartons for transport. They are not for retail sale.
- Keywords
-
- WITH CARRYING HANDLES
- FOR ADVERTISING
- PRINTED PAPER PRODUCTS
- PAPER
- FOR PACKAGING GOODS
- BAGS
- 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 4911- Other printed matter, including printed pictures and photographs. GIR 3b has been used as the printed advertising is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 491110- Trade advertising material, commercial catalogues and the like. 8-Digit Code 49111090 - Other than Commercial catalogues. Also classified in accordance with: Harmonised System Explanatory Notes (HSENS) 4911 (1) to heading 4911.