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 4802 - UNCOATED PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES, AND NON-PERFORATED PUNCHCARDS AND PUNCH-TAPE PAPER, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN PAPER OF HEADING 4801 OR 4803; HANDMADE PAPER AND PAPERBOARD.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 480255 - OTHER PAPER AND PAPERBOARD, NOT CONTAINING FIBRES OBTAINED BY A MECHANICAL OR CHEMI-MECHANICAL PROCESS OR OF WHICH NOT MORE THAN 10% BY WEIGHT OF THE TOTAL FIBRE CONTENT CONSISTS OF SUCH FIBRES,
CN CODE 480255 90 - WEIGHING 40 GSM OR MORE BUT NOT MORE THAN 150GSM, IN ROLLS; WEIGHING 80 GSM OR MORE.
ALSO CLASSIFIED IN ACCORDANCE WITH:
GENERAL SECTION OR CHAPTER NOTES
THE HSEN'S TO HEADING 4802 REFERS.