SELF ADHESIVE DECORATIVE TAPE. ORANGE IN COLOUR. THE ARTICLE IS A ROLL OF COLOURED SELF ADHESIVE PAPER TAPE FOR DECORATION. ON THE UNDERSIDE OF THE TAPE THERE IS A LAYER OF ACRYLIC GLUE MAKING THE TAPE SELF ADHESIVE. THERE IS A LAYER OF SILICONE RELEASE COATING ON THE TAPE SURFACE. THE SILICONE COATING DOES NOT CONSTITUTE MORE THAN HALF THE TOTAL THICKNESS OF THE TAPE. THE TAPE IS MADE UP OF 80% PAPER. THE PAPER HAS NOT BEEN IMPREGNATED WITH ANY KIND OF PLASTIC OR RUBBER.

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 481141: GUMMED OR ADHESIVE PAPER AND PAPERBOARD; SELF ADHESIVE. CN CODE : 48114190 : OTHER THAN OF A WIDTH NOT EXCEEDING 10 CM, THE COATING OF WHICH CONSISTS OF UNVULCANISED NATURAL OR SYNTHETIC RUBBER. ALSO CLASSIFIED IN ACCORDANCE WITH: HSEN NOTE (C) TO HEADING 4811 REFERS.