Information for ruling 600012431
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2025
- Expiry date
- 02 Feb 2028
- Commodity code
- 4818201000 (opens in new tab)
- Description
- These Facial Tissues come in a box 100 tissues offering you approximately. Each one has been manufactured from super soft 2ply tissue and is suitable for everything from mopping spills to wiping noses. The boxes have been redesigned with the bright and bold Union Jack - ideal for festivities and British-themed celebrations. The storage box also has a wipe clean surface for convenience and a flattened base for stability. Soft 2ply facial tissues that are gentle on the skin Folded to release a single tissue each time Arrives in a wipe clean Union Jack storage box Tissue dimensions: 200mm x 200mm Pack size: 36 packs of 100 tissues Base Material - Pure Pulp
- Keywords
-
- OF PAPER PULP
- IN BOXES
- PAPER HANDKERCHIEFS
- DISPOSABLE
- TWO-LAYERED
- OF PAPER
- FACE
- 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 481820 - Handkerchiefs, cleansing or facial tissues and towels 8 Digit Code – 48182010 - Handkerchiefs and cleansing or facial tissues Also classified in accordance with: Harmonised system explanatory notes (HSENs) to 4818