Information for ruling 600014686
This section is Advance Tariff Ruling
- Start date
- 26 Feb 2026
- Expiry date
- 25 Feb 2029
- Commodity code
- 4819500000 (opens in new tab)
- Description
- 12inch vinyl record inner sleeves. The record sleeves are constructed from 100g plain white paper and are lined with 320 gauge polypropylene. There are 50 sleeves within a card box, it is put up for retail sale.
- Keywords
-
- OF PAPER
- PROTECTIVE COVER
- FOR RECORDS
- OF POLYPROPYLENE
- SLEEVES
- PUT UP FOR RETAIL SALE
- PAPER
- 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 4819: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. GIR 5 (b) - Has been used to identify the type of packaging: Card retail box. GIR 6 - Has been used to classify the goods to subheading level 481950: Other packing containers, including record sleeves. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 4819 note (A)