Information for ruling 600012430
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2025
- Expiry date
- 02 Feb 2028
- Commodity code
- 4818300000 (opens in new tab)
- Description
- White 2ply napkins made from paper pulp. Dimensions: 330mm x 330mm Pack size: 2000 White 2ply Virgin pure pulp 100pcs per pack, 20 packs per case = 2000 napkins Come in large and economic pack size for busy catering environments. They are soft to the touch and ideal for mopping and wiping food off the face and are absorbent enough to draw up small spills at the dinner table. Supplied wrapped in cellophane
- Keywords
-
- OF PAPER PULP
- FOLDED
- SERVIETTES
- TWO-LAYERED
- OF PAPER
- ONE-COLOURED
- 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)). 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. GIR 6 - has been used to classify the goods to subheading level - 4818 30 - Tablecloths and serviettes ALSO CLASSIFIED IN ACCORDANCE WITH:- Harmonised system explanatory notes (HSENs) to Heading 4818