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Information for ruling 600014699

This section is Advance Tariff Ruling

Start date
16 Mar 2026
Expiry date
15 Mar 2029
Description
Depth filter sheets for the removal of particles from liquids to suit a wide range of applications. Dimensions are: 400 & 600 mm and the thickness is 2.8 - 4.0mm Purified and bleached cellulose from sustainable sources, natural filter aids, wet strength agent Filter sheets are hygienically shrink-wrapped and packaged in cardboard boxes.
Keywords
  • OF PAPER PULP
  • FILTER PAPER
  • PULP PAPER AND PAPER PRODUCTS
  • LIQUID FILTERS
  • PAPER AND PAPERBOARD
  • FILTER
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 4805 - Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter GIR 5 (b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 4805.40 - Filter paper and paperboard Also classified in accordance with: Note 3 and 8 (b) to chapter 48 Harmonised System Explanatory Notes (HSEN) to heading 4805 and 4823