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Information for ruling 600013258

This section is Advance Tariff Ruling

Start date
13 Jun 2025
Expiry date
12 Jun 2028
Description
Rolls of single layer non-woven material made of hydroentangled wood pulp and other cellulose fibres, weighing 60 grams per square metre. The product is imported on rolls exceeding 36cm on a core ready for processing into disposable wet wipes.
Keywords
  • OF MAN-MADE FIBRE
  • OF PAPER PULP
  • AS ROLLS
  • OF NONWOVEN
  • CELLULOSE FIBRE WEBS
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 4803 - Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surface-decorated or printed, in rolls or sheets Code to 8 digits - 4803 0039 – More than 25 g/m² Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4803