Information for ruling 600011643
This section is Advance Tariff Ruling
- Start date
- 29 Oct 2024
- Expiry date
- 28 Oct 2027
- Commodity code
- 4819600000 (opens in new tab)
- Description
- A presentation/display box made from cardboard. The box has rigid sides and a rigid lid and is fitted with a magnetic catch for closure. Internally there are cardboard dividers for placing the products inside. The box is made from grey-board with an outer layer of coated art paper with printed text and logos. The boxes will be used for displaying gloves or safety glasses.
- Keywords
-
- CARDBOARD
- FOR DISPLAY PURPOSES
- BOXES
- FOR DISPLAYING
- WITH MAGNETIC FASTENING
- WITH PRINTED DESIGN
- OF PAPERBOARD
- FOR DISPLAY
- STORAGE BOXES
- 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 the product to 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 6 has been used to classify the products to subheading level 481960 - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. Also classified in accordance with: Harmonized system explanatory notes (HSEN’s) notes (B) to Heading 4819