Information for ruling 600009556
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 4818300000 (opens in new tab)
- Description
- Cocktail Napkins This product is used to wipe face or hands whilst eating. The product is made of 100% 55gsm Food Grade Paper FSC Mixed Sourced. 20 cocktail napkins, packaged in a FSC card Box.
- Keywords
-
- SERVIETTES
- OF PAPER
- PUT UP FOR RETAIL SALE
- DISPOSABLE
- 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)). 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 481830: Tablecloths and serviettes Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 48.18