Information for ruling 600007940
This section is Advance Tariff Ruling
- Start date
- 16 Jul 2023
- Expiry date
- 15 Jul 2026
- Commodity code
- 4818300000 (opens in new tab)
- Description
- 30 cm x 30 cm 1 ply white napkins that come in packs of 100. These napkins are for use at parties, weddings and general catering use.
- Keywords
-
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- FOLDED
- SERVIETTES
- WHITE
- OF 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 6 - has been used to classify the goods to subheading level - 4818 30 - Tablecloths and serviettes Also classified in accordance with:- Harmonised system explanatory notes (HSENs) to Heading 4818