Information for ruling 600014115
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 stair protection card. The card comes in rolls of 750mm x 50m, weighing 6.38kg, and is made from 100% recycled paper with a GSM rating of 170 gsm. The card is designed to be rolled out and cut to the required length to provide protection to all types of flooring including finished surfaces due to its non-abrasive finish. Safe to use on finished surfaces. The card is plastic-free and is fully recyclable and biodegradable. The roll is packaged with a paper core and wrapped in plastic sheeting.
- Keywords
-
- IN ROLLS
- FOR FLOORING
- PAPER
- PROTECTIVE FOOD COVERINGS
- PUT UP FOR RETAIL SALE
- FLOOR COVERING
- 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