Information for ruling 600012441
This section is Advance Tariff Ruling
- Start date
- 03 Feb 2025
- Expiry date
- 02 Feb 2028
- Commodity code
- 4818201000 (opens in new tab)
- Description
- The Facial Tissues 2 Ply 36 Pack have been manufactured from paper. They are provided in a cardboard box which has a perforated opening at the top. The tissues can be used from wiping your face to wiping up spills. They are high quality and soft. They are folded to allow single tissues to be removed from the box at a time. Box - wipe clean dispensing box. Pack size: 36 boxes x 100/ Per case Base Material - Virgin pulp material Box Size (Pack) - 21.8x11x4.9cm
- Keywords
-
- FACE
- TWO-LAYERED
- IN BOXES
- DISPOSABLE
- PULPED
- 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