Information for ruling 600009382
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 4818901000 (opens in new tab)
- Description
- A hygienic dental bib. Made from a sheet of blue pressed paper and a plastic film layer. They are a single use item. It is not sterile and does not contain any pharmaceutical substances. They measures 33 x 46. Designed for the absorption of fluids and skin moisture from a patient which may be released during a surgical dental or medical procedure. It is made of two layers, 1 paper layer & 1 layer with a plastic coating, both layers are sealed together by machine with the plastic coating on the underside of the bib.
- Keywords
-
- HYGENIC
- DENTAL USE
- PLASTIC COATING
- DISPOSABLE
- BIBS
- OF PAPER
- FOR COVERING
- NOT STERILE
- 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: 481890 Other than elsewhere specified in this heading. 8-digit code: 48189010 Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale. Also classified in accordance with: Chapter 48 Note 9. 3. Harmonised System Explanatory Notes (HSEN) to heading Chapter 48 Combined Nomenclature Explanatory Notes to Heading 4818.