Information for ruling 600005731
This section is Advance Tariff Ruling
- Start date
- 16 Feb 2023
- Expiry date
- 15 Feb 2026
- Commodity code
- 4818209900 (opens in new tab)
- Description
- V Fold Green Paper Towels in the form of sheets, which are packaged in large and economical packs of 5000 individual sheets. The towels are made of recycled paper and have been interleaved to offer maximum hygiene and to allow a single tissue to be removed at any given time. The towels have a high level of absorbency and are strong, even when saturated with moisture. These V-fold towels are suitable for use when drying hands, cleaning up small spillages and wiping tables. The green hand towels can be used instead of hand dryers. Dimensions: Open - 250 x 210mm - Item dimensions: Folded - 250 x 105mm - Base material is recycled - Weight of base material - 40g/m2 - Case weight - 10.5 kg (net) / 11kg (gross) - Unboxed weight - 525g - Case dimension - 600 x 380 x 260mm - 250 pieces per pack - 20 packs per case - 36 cases per pallet.
- Keywords
-
- FOR HYGIENIC USE
- DISPOSABLE
- FOLDED
- ABSORBENT
- TOWELS
- OF PAPER
- FOR DRYING
- PAPER HAND TOWELS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). 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 5 (b) - Has been used to identify the type of packaging - 250 pieces per pack - 20 packs per case - 36 cases per pallet. GIR 6 - Has been used to classify the goods to subheading level 4818 20 - Handkerchiefs, cleansing or facial tissues and towels. 8 - Digit Code 481820 99 - Hand towels; Other than in rolls. Also Classified in Accordance with: Harmonized System Explanatory Notes (HSENs) (2) to Heading 4818