DRY PATIENT WIPES . THE WIPES ARE FOR USE IN CONJUCTION WITH SOAP AND WATER OR EMOLLIENT CREAMS FOR SKIN WIPING OF PATIENTS AND ELDERLY PEOPLE IN HOSPITALS, DAY CARE CENTRES, NURSING HOMES AND DOMESTIC CARE ENVIRONMENTS. THE WIPES ARE EITHER MADE OF 100% POLYPROPYLENE NONWOVEN FABRIC OR 85% POLYPROPYLENE WITH 15% VISCOSE NON WOVEN FABRIC. THE WEIGHT OF THE FABRIC IS MORE THAN 25 GRAMS PER SQUARE METRE BUT NOT MORE THAN 70 GRAMS PER SQUARE METRE (TYPICALLY BETWEEN 25 G/M2 AND 45 G/M2). THE WIPES ARE PRODUCED BY LYING DOWN CARDED FIBRES ON A BELT AND THEN FORMING INTO A CONTINUOUS WEB BY USING HEAT AND PRESSURE TO BOND THE FIBRES. THE WIDE WIDTH MOTHER ROLLS ARE THEN SLIT INTO COILS OF FABRIC WHICH ARE THEN CONVERTED THROUGH FOLDING AND CUTTING MACHINES INTO INDIVIDUAL WIPES (PIECES). 50 OR 100 INDIVIDUAL WIPES ARE THEN PACKAGED IN PLASTIC DISPENSER BAGS.. THE WIPES ARE RECTANGULAR OR SQUARE IN SHAPE, TYPICAL SIZE APPROXIMATELY 28 CMS X 32 CMS, QUARTER FOLDED. TYPICALLY 20 PACKS ARE THEN BOXED IN A CORRUGATED CARDBOARD CASE.

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 5603 - NON-WOVENS, WHETHER OR NOT IMPREGNATED, COATED, COVERED OR LAMINATED. GIR 5 B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 560392 - OTHER : WEIGHING MORE THAN 25 G/M2 BUT NOT MORE THAN 70 G/M2 CN CODE 56039290 - OTHER THAN COATED OR COVERED TARIC CODE 5603929090 - OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH SECTION XI NOTE 2(A) CHAPTER 54, GENERAL NOTE 1 HSENS TO HEADING 5603