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Information for ruling 600010397

This section is Advance Tariff Ruling

Start date
14 May 2024
Expiry date
13 May 2027
Description
This product is a cleaning roll that is made of 80% Cellulose (Paper) and 20% Polypropylene (Plastic). The dimensions of the roll is 30cm H (Height) x 32.50cm D (Diameter), with the individual sheets measuring 32cm L (Length) x 29.90cm W (Width). This product has been specially designed for manufacturing process tasks, where durability, low lint and high fluid capacity are key requirements. Suitable for tough jobs around the facilities, when needing durability, low lint and high fluid capacity. The technology used to make this product has ensured that each cloth is strong, durable, highly absorbent and solvent resistant. It is supplied as a high capacity roll with a total of 450 blue, 2 ply cloths (450 total). Product is packaged on a pallet.
Keywords
  • OF CELLULOSE
  • IN ROLLS
  • OF POLYPROPYLENE
  • PAPER
  • CLEANING CLOTHS
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 of 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 3b has been used as the Cellulose (Paper) is considered to be the essential character as it has the greatest percentage and does the absorbing. GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 481890 - Other than elsewhere specified 8 Digit Code 48189090 - Other than articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale. Also classified in accordance with: Note 8A to Chapter 48 Harmonized System Explanatory Notes (HSENs) to heading 4818