Information for ruling 600009154
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2023
- Expiry date
- 14 Nov 2026
- Commodity code
- 4818101000 (opens in new tab)
- Description
- A roll of toilet paper consisting of 400 sheets per roll. Each Sheet is 3 Ply with the gsm 15.5 per ply. The paper is made of 100 % Bamboo FSC certified. Each roll is wrapped in paper and packaged inside corrugated cartons also FSC certified.
- Keywords
-
- TOILET PAPER
- OF BAMBOO
- FOR TOILET USE
- FOR PAPER PULP
- 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 - paper wrap and packaged inside corrugated cartons 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.