Information for ruling 600007942
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 4818300000 (opens in new tab)
- Description
- 50 disposable paper napkins which are white in colour. The size per napkin is 33cm x 33cm and are 2ply. They are square in shape, 100% virgin paper and made from eco-friendly materials. These are ideal for parties, weddings and general catering use. They are packed for retail sale in a film with a coloured sticker on the front of the package which has the description of the goods on it.
- Keywords
-
- DISPOSABLE
- PUT UP FOR RETAIL SALE
- FOLDED
- SERVIETTES
- WHITE
- TWO-LAYERED
- 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 - 4818 30 - Tablecloths and serviettes ALSO CLASSIFIED IN ACCORDANCE WITH:- Harmonised system explanatory notes (HSENs) to Heading 4818