Information for ruling 600010974
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 4817300000 (opens in new tab)
- Description
- The writing set features a flower design throughout, the set is used for correspondence and organisation. It includes; 32 white 4/0C on 120 gsm A5 sheets of paper made from wood pulp, 16 white 4/0C on 100gsm envelopes made from wood pulp with glued edges for sealing envelopes, 1 ball point ink pen, 2 sheets of removable letter seals paper and stickers. Packaged in an art card folder in a box with a glossy paper cover.
- Keywords
-
- ENVELOPES
- STATIONARY
- FOR WRITING
- GLUED
- PAPER STATIONERY
- PEN
- STICKERS
- 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 4817 - Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery GIR 3B has been used to identify the essential character - Paper GIR 5B - Has been used to determine the packaging - placed in an art card folder in a box with a glossy paper cover. GIR 6 - Has been used to classify this product by the terms of heading 481730 - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery Also classified in accordance with: Harmonised System Explanatory Notes to heading 4817