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This section is Advance Tariff Ruling Information for ruling 600015841
- Start date
- 07 Jul 2026
- Expiry date
- 06 Jul 2029
- Commodity code
- 4823908580 (opens in new tab)
- Description
- A4 coloured dividers for use with filing paperwork etc. The dividers are made from 210gsm paper card, each divider has a tab projecting from one edge. A single pack contains 10 dividers. There are 2 each of the following colours in each pack – red, orange, yellow, green & blue. They are packaged within a sealed clear plastic bag.
- Keywords
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- OF CARD
- PUT UP FOR RETAIL SALE
- DIVIDERS
- RECTANGULAR
- OF PAPER
- 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 4823: Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. GIR 5 (b) - Has been used to identify the type of packaging, a sealed clear plastic bag. GIR 6 - Has been used to classify the goods to subheading level 482390: Other than elsewhere specified. 8 DIGIT CODE 48239085: Other than paper and paperboard, of a kind used for writing, printing or other graphic purposes. 10 DIGIT CODE 4823908580: Other than lightweight thermal paper weighing 65 gr/m² or less; in rolls of a width of 20 cm or more, a weight of the roll (including the paper) of 50 kg or more and a diameter of the roll (including the paper) of 40 cm or more (‘jumbo rolls’); with or without a base coat on one or both sides; coated with a thermosensitive substance on one or both sides; and with or without a top coat. Also classified in accordance with: Chapter 48 note 10 exclusion Harmonised System Explanatory Notes (HSEN) to Chapter 48 footnote (III) Harmonised System Explanatory Notes (HSEN) to heading 4823