THE PHOTO PAPER IS CLASSIFIED TO COMMODITY CODE 4810148020 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR 1 HAS BEEN USED TO CLASSIFY THE PHOTO PAPER BY THE TERMS OF HEADING 4810 (PAPER AND PAPERBOARD, COATED ON ONE OR BOTH SIDES WITH KAOLIN (CHINA CLAY) OR OTHER INORGANIC SUBSTANCES, WITH OR WITHOUT A BINDER, AND WITH NO OTHER COATING, WHETHER OR NOT SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE) AND ANY RELEVANT SECTION AND CHAPTER NOTES
GIR 5(B) HAS BEEN USED TO INCLUDE THE PACKING.
GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL (481014 - IN SHEETS WITH ONE SIDE NOT EXCEEDING 435 MM AND THE OTHER SIDE NOT EXCEEDING 297 MM IN THE UNFOLDED STATE).
TERMS OF THE TARIC DESCRIPTION
TARIC CODE 4810148020 "WITH A WEIGHT OF 70 G/M2 OR MORE BUT NOT MORE THAN 400 G/M2 AND BRIGHTNESS OF MORE THAN 84 (MEASURED ACCORDING TO ISO 2470-1), EXCLUDING MULTI-PLY PAPER AND MULTI-PLY PAPERBOARD "