Information for ruling 600009563
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2024
- Expiry date
- 23 Jan 2027
- Commodity code
- 4818300000 (opens in new tab)
- Description
- The product is a patterned tablecloth used to cover a table for decorative purposes. The dimensions are 120cm x 180cm. It is made from 100% 60gsm food grade paper, FSC mixed sourced and manufactured in China. It is packaged in an FSC Card Box.
- Keywords
-
- ARTICLES FOR TABLE USE
- OF PAPER PULP
- COVERS
- DECORATIVE
- TABLECLOTHS
- DISPOSABLE
- PRINTED
- PATTERNED
- 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: packaged in a FSC Card Box GIR 6 has been used to classify the goods to subheading 481830: Tablecloths and serviettes Also classified in accordance with: Note 1(x) to Chapter 95 Harmonised System Explanatory Notes (HSEN) to heading 44.18