Information for ruling 600009564
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2024
- Expiry date
- 18 Jan 2027
- Commodity code
- 4818300000 (opens in new tab)
- Description
- The product is a box of napkins (serviettes). Each serviette comprises 100% food-grade paper – weight of 55 grams per square metre. Typical usage would be for wiping the face and hands whilst eating. Made for a supermarket high-street chain. Colour of each serviette is white, put up in quantities of 50 in a cardboard box which is printed with the supermarket label and product description and a square hole in the top to allow access to each serviette without breaking the box open.
- Keywords
-
- FOR CLEANING
- DISPOSABLE
- SERVIETTES
- ABSORBENT
- OF PAPER
- 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 normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 4818 30 – Tablecloths and serviettes Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4818