Information for ruling 600013416
This section is Advance Tariff Ruling
- Start date
- 16 Jun 2025
- Expiry date
- 15 Jun 2028
- Commodity code
- 4818909000 (opens in new tab)
- 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 with widths of between 150-320 mm on a core ready for processing into disposable wet wipes.
- Keywords
-
- OF PAPER PULP
- WET WIPES
- AS ROLLS
- CELLULOSE FIBRE WEBS
- TISSUE STOCK
- 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 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 6 has been used to classify the goods to sub-heading 4818 90 – Other than elsewhere specified in this heading Code to 8 digits - 4818 9090 – Other than articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 4818