Information for ruling 600014652
This section is Advance Tariff Ruling
- Start date
- 17 Dec 2025
- Expiry date
- 16 Dec 2028
- Commodity code
- 4820103000 (opens in new tab)
- Description
- Notepad with 2 magnets attached to the back to allow it to adhere to metal surfaces such as fridges. The notepad has 80 sheets and it is sold in wholesale quantities. The notepad is designed for shopping lists, reminders and to-do lists. It comes in 2 designs. The notepad is packaged for retail in clear plastic packaging with hook at the top for retail display.
- Keywords
-
- HOUSEHOLD ITEMS
- MAGNETIC
- NOTE BOOKS
- PAPER
- PAPER SHEETS
- 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 4820 - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard GIR 3(b) - Has been used as the notepad is considered to be the essential character GIR 5(b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 4820 10 - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles 8 Digit Code 4820 10 30 - Notebooks, letter pads and memorandum pads Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) note 1 to heading 4820 Harmonised System Explanatory Notes (HSEN) exclusion note (b) to heading 8505