Information for ruling 600015395
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 4819200000 (opens in new tab)
- Description
- A 10" round white cake board and tall box These are perfect for all types of baking. Ideal to use for an 10" cake. 10" Cake box Round cake board White 3mm thickness white MDF board Packed in a clear plastic
- Keywords
-
- COIN
- OF BASE METALS
- KEY RINGS
- TROLLEYS
- SHOPPING TROLLEYS
- 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 3(b) - has been used as the box is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 481920 - Folding cartons, boxes and cases, of non-corrugated paper or paperboard Also classified in accordance with: Harmonised system explanatory notes (HSENs) Note (A) to Heading 4819