Information for ruling 600005732
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 Natural Paper Towels have been interleaved to allow a single tissue to be used at any given time. High absorbency and strong suitable for drying hands or cleaning up small spillages Recycled paper towels with a natural/buff colour Pack size: 5000 Item dimension: Open - 250 x 210mm Item dimension: Folded - 250 x 105mm Base material - Ecological / Recycled Weight of base material - 40g/m2 250 piece per pack 20 packs per case 36 case per pallet Net weight - 10.5kg / Gross weight - 11kg Unboxed weight - 525g Carton dimension - 600 x 380 x 260mm
- Keywords
-
- PAPER TOWELS
- FOR HYGIENIC USE
- ABSORBENT
- TOWELS
- FOR DRYING
- PAPER HAND TOWELS
- DISPOSABLE
- RECYCLED
- FOLDED
- NATURAL
- 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 GIR 6 - has been used to classify the goods to subheading level 481820 - Handkerchiefs, cleansing or facial tissues and towels. 8 digit code 48182099 - Hand towels; Other than in rolls. Also classified in accordance with Harmonised System Explanatory Notes to heading 4818.