THE COMPOSITION IS OF VEGETABLE PARCHMENT PAPER BETWEEN 40 AND 100 GRAMMES PER SQUARE METRE (gsm) PURCHASED FROM A VARIETY OF EU AND OTHER COUNTRIES. IT IS THEN EITHER PRINTED OR LEFT PLAIN AND THEN COATED SIMULTANEOUSLY WITH A DUAL LAYER OF WHITE OR COLOURED THERMALLY CURED (POLYMERISED) SILICONE BETWEEN 0.2 AND 0.5 GSM WHICH IS THEN SLIT INTO ROLLS OR ROTARY CUT INTO SHEETS OR GUILLOTINED INTO SHEETS OR PRESS CUT INTO SHAPES FOR BOTH INDUSTRIAL AND FOOD USE. THE LAYERS OF PLASTIC DO NOT CONSTITUTE MORE THAN HALF OF THE TOTAL THICKNESS. IT IS COMMONLY KNOWN AS BAKING PARCHMENT, WASHERS, DISCS, INTERLEAVES OR SIMILAR. THEY ARE NOT AVAILABLE FOR RETAIL SALE FOR EXPORT

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 4811 - PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, COATED, IMPREGNATED, COVERED, SURFACE-COLOURED, SURFACE-DECORATED OR PRINTED, IN ROLLS OR RECTANGULAR (INCLUDING SQUARE) SHEETS, OF ANY SIZE, OTHER THAN GOODS OF THE KIND DESCRIBED IN HEADING 4803, 4809 OR 4810 GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 4811 59 - PAPER AND PAPERBOARD, COATED, IMPREGNATED OR COVERED WITH PLASTICS (EXCLUDING ADHESIVES); OTHER THAN BLEACHED, WEIGHING MORE THAN 150G/M2 ALSO CLASSIFIED IN ACCORDANCE WITH:- HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN) (C) TO HEADING 48.11 COMBINED NOMENCLATURE EXPLANATORY NOTES (CNEN) TO 4811 51 00 AND 4811 59 00