PAPER RIGID GIFT CARTONS DESIGNED TO HOLD A BOTTLE OF SCOTCH WHISKY, THE CARTONS ARE SUPPLIED IN A CARDBOARD OUTER PACKING BOX.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- 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, 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 GOODS TO SUBHEADING LEVEL 481910 CARTONS, BOXES AND CASES, OF CORRUGATED PAPER OR PAPERBOARD ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN'S TO 4819 NOTE (A) REFERS