Information for ruling 600015371
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2026
- Expiry date
- 14 Apr 2029
- Commodity code
- 4819400000 (opens in new tab)
- Description
- 6pk party bags with handles made of 120gsm white kraft paper Ideal for party fillers and all occasions Size- 13cm x 8cm x 21.6cm
- Keywords
-
- OF PAPER
- BAGS
- FOR STORING
- WITH HANDLES
- 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 6 - has been used to classify the goods to subheading level 481940 - Other sacks and bags, including cones. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) Note (A) to heading 4819