Information for ruling 600015191
This section is Advance Tariff Ruling
- Start date
- 23 Mar 2026
- Expiry date
- 22 Mar 2029
- Commodity code
- 4820500000 (opens in new tab)
- Description
- A photograph album, having a main structure of cardboard, a PU outer and inside pages made of clear PP pockets, each with a black PP centre sheet The photographs are held inside the clear pockets Individually shrink wrapped 12 units packed per cardboard shipping carton
- Keywords
-
- PHOTO ALBUMS
- FOR PHOTOGRAPHS
- FOR STORING
- OF PAPERBOARD
- PICTURES
- ALBUMS
- 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 4820 – Paper and paperboard; articles of paper pulp, of paper or of paperboard GIR5(b) – has been used to identify the type of packaging – shrink wrapped GIR6 – has been used to classify the goods to subheading level 482050 – Albums for samples or for collections Also classified in accordance with: Harmonised System Explanatory Note (6) to Heading 4820