KRAFT PAPER BETWEEN 90 AND 100 GRAMMES PER SQUARE METRE (GSM). IT IS COATED WITH DUAL LAYER (BOTH SIDES) OF LOW DENSITY POLYETHYLENE (LDPE) BETWEEN 15 AND 20 GSM EACH. IT IS EITHER PRINTED OR LEFT PLAIN. IT IS THEN COATED WITH A SINGLE LAYER OR DUAL LAYER OF THERMALLY CURED (POLYMERISED) SILICONE BETWEEN 0.2 AND 5.0 GSM. THE LAYERS OF PLASTIC DO NOT CONSTITUTE MORE THAN HALF OF THE TOTAL THICKNESS. IT 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. IT IS COMMONLY KNOWN AS SILICONE RELEASE LINERS OR SIMILAR.

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 481159 PAPER AND PAPERBOARD, COATED, IMPREGNATED OR COVERED WITH PLASTICS (EXCLUDING ADHESIVES); OTHER THAN BLEACHED, WEIGHING MORE THAN 150G/M2 ALSO CLASSIFIED IN ACCORDANCE WITH:- HSENS NOTE (C) TO HEADING 48.11 CNEN TO 4811 51 00 AND 4811 59 00