Information for ruling 600015482
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2026
- Expiry date
- 22 Apr 2029
- Commodity code
- 4820500000 (opens in new tab)
- Description
- The product is a mini photo album designed to hold and display 36 photographs. The album has a paperboard cover/structure, incorporating a polyurethane (PU) foam padding layer, and is fully wrapped in an outer covering of polyvinyl chloride (PVC). The internal clear plastic pages are made of polypropylene (PP) with black centre sheets of polypropylene (PP). The packaging containing 72 units per outer carton. The album is intended for the storage, protection and display of printed photographs.
- Keywords
-
- PHOTO ALBUMS
- FOR PHOTOGRAPHS
- FOR STORING
- OF PVC
- OF PAPERBOARD
- FOR DISPLAYING
- FOR 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)). GIR 1 - Has been used to classify this product by the terms of heading 4820 - Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. GIR 3b - Has been used as the essential character - Album GIR 5(b) – Has been used to identify the type of packaging - Packaging containing 72 units per outer carton. GIR 6 - Has been used to classify this product by the terms of heading 4820 50 - Albums for samples or for collections. Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) (6) to Heading 4820