Information for ruling 600015398
This section is Advance Tariff Ruling
- Start date
- 05 May 2026
- Expiry date
- 04 May 2029
- Commodity code
- 4819200000 (opens in new tab)
- Description
- An 8" round silver cake board and tall box. These are perfect for all types of baking. Ideal to use for an 8" cake. 8" Cake box Round cake board - 8" 12mm Thick Silver board
- Keywords
-
- CAKES
- BOXES
- FOLDABLE
- FOR FOOD USE
- LIDS
- 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, pape(insert esrboard, 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 3B - 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