Information for ruling 600014949
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2026
- Expiry date
- 11 Mar 2029
- Commodity code
- 4823908580 (opens in new tab)
- Description
- Pack of 2 x battery operated, handcrafted hanging decorations, each consisting of: - a folded and shaped paper star, (35cm in diameter), with 14 LED silver wire lights attached - an attached box for 2 x AA batteries (excluded) - attached strings for hanging Made from paper, plastic, copper wire and LED lights. 0.3m clear lead wire, 10cm bulb spacing, ErP exempt. Packed in a coloured paper box and for indoor use only.
- Keywords
-
- DECORATIVE
- OF COPPER WIRE
- SURFACE DECORATED
- OF PLASTIC
- PAPER
- STAR-SHAPED
- FOR HANGING
- BATTERY-OPERATED
- LED
- 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: GIR1 – has been used to classify this product by the terms of heading 4823 – Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres GIR3(b) - has been used as the paper decoration is considered to be the essential character GIR5(b) – has been used to identify the type of packaging – paper coloured box GIR6 – has been used to classify the goods to subheading level 482390 – Other than elsewhere specified in this heading 8 Digit code - 48239085 - Other than Paper and paperboard, of a kind used for writing, printing or other graphic purposes 10 Digit code – 4823908580 - Other than lightweight thermal paper weighing 65 gr/m2 or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more ('jumbo rolls'): with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat Also classified in accordance with: Note 2 (p) to Chapter 48