Information for ruling 600005734
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2023
- Expiry date
- 03 Mar 2026
- Commodity code
- 4818101000 (opens in new tab)
- Description
- Toilet paper refills that have been designed for quick replenishment. Each of these 18,000 individual sheets has been made from a soft 2ply interwoven paper. These toilet paper refills are to be loaded in a dispenser, and the bulk pack comes with individually wrapped stacks that can be quickly popped in when replenishment begins to drain. This toilet paper refills are folded to easily allow a single sheet to removed at any given time and are a great, for high frequency bathrooms. There are also economic pack size that provides approximately 18,000 sheets, that are also suitable for high frequency bathrooms and WCs. These toilet papers are 2 ply soft, pure white toilet paper, with a base material of pure pulp, and a weight of base material - 13.5g/m2 (tolerance +2/-1g/m2). The toilet papers weighs less than 25 g/m2 per ply. The tissue sheet dimensions are 200 x 105mm (tolerance -2/+5mm), with a thickness of 2ply (0.053mm/ply). There are 250 piece per pack 72 packs per case. Case weight is 10.50kg, pack weight is 140g, with a pack size of 72 x 250, and a case size of 42.5 x 32.5 x 50cm.
- Keywords
-
- FOR 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. 8 Digit 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.