CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIR)S
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 4823: OTHER PAPER, PAPERBOARD, CELLULOSE WADDING AND WEBS OF CELLULOSE FIBRES, CUT TO SIZE OR SHAPE; OTHER ARTICLES OF PAPER PULP, PAPER, PAPERBOARD, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL: 482320: FILTER PAPER AND PAPERBOARD
EXCLUDED FROM CHAPTER 48.05 UNDER GENERAL INTERPRETATIVE RULES (GIR)S 1
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HARMONIZED SYSTEM EXPLANATORY NOTES (HSEN)
HSEN NOTE 48.23 (B) (1)