Information for ruling 600005733
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2023
- Expiry date
- 09 Feb 2026
- Commodity code
- 4818101000 (opens in new tab)
- Description
- Loose leaf toilet paper 250 sheets 36 pack White soft toilet paper refills designed for quick replenishment, each 2ply interwoven paper has 9,000 2ply individual sheets. Easy to load in a dispenser, this bulk pack comes with individually wrapped stacks that can be quickly popped in when your current replenishment begins to drain. Tissue sheet dimensions: 200 x 105mm (tolerance -2/+5mm) Pack size: 36 x 250 Base material - White 2ply soft tissue. Virgin Base weight material - 14.5g/m2 (tolerance +2/-1g/m2) 250 pieces per pack 36 packs per carton Case weight - 8.32kg Pack weight - 142g Carton size - 440x330x260mm
- Keywords
-
- OF PAPER PULP
- FOR HYGIENIC USE
- FOR TOILET USE
- TISSUE STOCK
- TOILET PAPER
- 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 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 481810 - Toilet paper. Code 48181010 - Weighing, per ply, 25 g/m2 or less. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to Chapter 48 - note (III) HSEN to heading 4818.