Information for ruling 600005520
This section is Advance Tariff Ruling
- Start date
- 25 Jan 2023
- Expiry date
- 24 Jan 2026
- Commodity code
- 4818909000 (opens in new tab)
- Description
- Products are packs of single use strong disposable cleaning cloths. They are made from 70% wood pulp and 30% polypropylene. There are 4 different colours that come in packs of 75. The cloths measure 420mm x x350mm x 5mm and weighs 11 grams. They are individually not packaged, 50 items are packaged in a plastic bag and 10 plastic bags (500 items total)are packaged in a cardboard box. Will be sold to retail and janitorial markets.
- Keywords
-
- FOR CLEANING
- OF WOOD PULP
- CLEANING CLOTHS
- OF WOOD
- OF POLYPROPYLENE
- OF PAPER PULP
- 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 of 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 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, bedsheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres GIR 3B - has been used as the wood pulp is considered to be the essential character as it has the greatest percentage and does the absorbing. GIR 5b- has been used to identify the type of packaging as individually not packaged but 50 items are packaged in a plastic bag and then 10 plastic bags are shipped per cardboard box. GIR 6 - has been used to classify the goods to subheading level 481890 Other than elsewhere specified 8 Digit Code 48189090 Other than articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) general notes to chapter 48 and to heading 4818