Information for ruling 600014113
This section is Advance Tariff Ruling
- Start date
- 18 Nov 2025
- Expiry date
- 17 Nov 2028
- Commodity code
- 4823908580 (opens in new tab)
- Description
- The product is a heavy paper floor card. The card is made from 100% recycled paper with a GSM rating of 170 gsm. The card is used cover and protect all types of flooring including finished surfaces as the card has a non-abrasive finish. The card is plastic free and fully recyclable and biodegradable. The card comes in rolls of 1m x 100m, weighing 17kg. Packaged with a paper core and wrapped in plastic sheeting.
- Keywords
-
- IN ROLLS
- FOR FLOORING
- PAPER
- PUT UP FOR RETAIL SALE
- FLOOR COVERINGS
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 4823 - Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. GIR 5b has been used to identify the type of packaging - clear plastic wrap. GIR 6 has been used to classify the goods to subheading level 482390 - Other than elsewhere specified in this heading. 8 digit code 48239085 - Other than paper and paperboard, of a kind used for writing, printing or other graphic purposes. 10 digit code 4823908580 - Other than elsewhere specified. Also classified in accordance with: Chapter Note 9 to Chapter 48 Harmonised System Explanatory Notes (HSENs) to heading 4823