Information for ruling 600005763
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2023
- Expiry date
- 06 Feb 2026
- Commodity code
- 4818209900 (opens in new tab)
- Description
- White paper towels. Made from pure cellulose paper. Suitable for drying hands in care and nursery environments. 2 ply /2x19gsm design and is compatible with Z fold paper dispensers. Dimensions: opened - 230 x 203mm and folded - 77 x 203mm. Weight: 5.50kg per case.
- Keywords
-
- FOR CLEANING
- DISPOSABLE
- FOLDED
- CELLULOSE FIBRE WEBS
- OF PAPER
- PAPER HAND TOWELS
- 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)). 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 5B has been used to identify the type of packaging: 5.50kg per case 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