CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPETATIVE 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 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 481850: ARTICLE OF APPAREL AND CLOTHING ACCESSORIES.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
GENERAL NOTE TO CHAPTER 48
HS NOTE TO HEADING 4818
CHAPTER 39 HS NOTE (C) COMBINATIONS OF PLASTICS AND MATERIALS OTHER THAN TEXTILES - EXCLUSION