Information for ruling 600013423
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2025
- Expiry date
- 07 Aug 2028
- Commodity code
- 4811900090 (opens in new tab)
- Description
- Gasket Paper (Roll Format) A plasticised gelatine impregnated, cellulose based gasket material. Gasket paper, when cut to specific shapes, creates gaskets. When compressed between two surfaces (like in an engine or a pipe joint), the gasket material fills any irregularities, creating a tight, leak-proof seal. It is used extensively across the automotive industry in cars; fuel pumps, water pumps, washer bottles, axels. Made by saturating kraft paper in a glue and glycerine solution. Some minimal chemical intervention is required to start a chain reaction on the gelatine (the glue) which changes the molecules from short chain to long chain. The paper is dried and made into reels between 25m and 200m long. The paper is reeled, secured with a wrap. Packed on a pallet, and added a cardboard sleeve (or shrink wrap).
- Keywords
-
- GASKETS
- OF CELLULOSE
- PLASTICIZED
- PAPER
- IMPREGNATED
- GELATIN
- 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)). GIR 1 has been used to classify this product by the terms of heading 4811: Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 481190: Other paper, paperboard, cellulose wadding and webs of cellulose fibres 10 Digit code 4811900090: Other than elsewhere specified Also classified in accordance with: Harmonized System Explanatory Note (HSEN's) to heading 48.11 (B) Harmonized System Explanatory Note (HSEN's) to Chapter 48 (Impregnated paper and paperboard)