Information for ruling 600008713
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 4818201000 (opens in new tab)
- Description
- The tissues made with three layers of pure cellulose. They are lightly scented as impregnated with aloe vera lotion. The tissues are soft, strong and absorbent and can be used for face and hands. They are ideal in case of a cold or during allergy season. They are gentle on sensitive skin and help prevent irritation.
- Keywords
-
- SCENTED
- PAPER HANDKERCHIEFS
- HANDS
- THREE-LAYERED
- OF PAPER
- FACE
- 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 481820 - Handkerchiefs, cleansing or facial tissues and towels 8 Digit Code – 48182010 - Handkerchiefs and cleansing or facial tissues Also classified in accordance with: Harmonised system explanatory notes (HSENs) to 48:18 refers