Information for ruling 600014819
This section is Advance Tariff Ruling
- Start date
- 17 Feb 2026
- Expiry date
- 16 Feb 2029
- 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 55 grams per square metre. The product is imported on rolls not exceeding 36cm on a core ready for processing into disposable wet wipes.
- Keywords
-
- OF PAPER PULP
- WET WIPES
- AS ROLLS
- OF CELLULOSE
- CELLULOSE FIBRE WEBS
- 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 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 8 Digit Code – 4818.90.90 – 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