CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
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 3 (B) HAS BEEN USED AS THE ABSORBENT CORE IS CONSIDERED TO BE THE ESSENTIAL CHARACTER
GIR 5 (B) HAS BEEN USED TO IDENTIFY THE PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 4818 90 OTHER THAN TOILET PAPER, HANKERCHIEFS, CLEANSING OR FACIAL TISSUES AND TOWELS, TABLECLOTHS AND SERVIETTES OR ARTICLES OF APPAREL AND CLOTHING ACCESSORIES
CN CODE 481890 90 - ARTICLES OF A KIND USED FOR SURGICAL, MEDICAL OR HYGENIC PURPOSES, NOT PUR UP FOR RETAIL SALE
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) GENERAL NOTES TO CHAPTER 48 AND TO HEADING 4818
COMBINED NOMENCLATURE EXPLANATORY NOTES (HSEN) TO 4818 90 10 AND 4818 90 90