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This section is Advance Tariff Ruling Information for ruling 600015971

Start date
16 Jul 2026
Expiry date
15 Jul 2029
Description
Period pads composed of a mixture of bamboo fibre and corn fibre. The absorbent aspect is made of SAP (super absorbent polymer) and paper, and a biodegradable wrapper. The pads are 'medium' sized and packed in retail packs of 10, or bulk packs of 200.
Keywords
  • OF BAMBOO
  • OF PLASTICS
  • OF PAPER
  • OF TEXTILE MATERIALS
  • SANITARY TOWELS
  • SANITARY PRODUCTS
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 to Heading 9619 - Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material GIR 3B has been used to determine the essential character - the SAP in the absorbent core which provides the core absorbent function of the product 8 Digit Code - 96190071 Of other materials; Sanitary towels (pads), tampons and similar articles; Sanitary towels (pads) Also classified in accordance with: Harmonised System Explanatory Note (HSEN) To Heading 9619 HSEN General Note to Chapter 96 Additional Chapter Note 1 to Chapter 96