Information for ruling 600015273
This section is Advance Tariff Ruling
- Start date
- 16 Apr 2026
- Expiry date
- 15 Apr 2029
- Commodity code
- 4909000000 (opens in new tab)
- Description
- Seed paper postcard of approximately 140gsm, made from natural, biodegradable cotton fibres and embedded with crushed wildflower seeds. The postcard is rectangle and in size A6, which is printed upon with a company logo. These are marketed as biodegradable promotional items. No guarantee of germination is attached to the seeds as they are crushed when embedded into the paper.
- Keywords
-
- POSTCARDS
- PRINTED
- BIODEGRADABLE
- CARDS, PAPER STATIONERY
- SEEDS
- 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 4909 - Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings GIR 3 b – Has been used as the printed postcard gives the goods their essential character Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) note (i) to heading 4909