AN ABSORBENT PAD. WITH NON-WOVEN TEXTILE TOP SHEET, TISSUE PAPER WRAPPER LAYER, CENTRAL ABSORBENT LAYER MADE OF WOOD PULP AND SAP, AND PE PLASTIC FILM BACK SHEET. THE ABSORBENT LAYER BEING THE ESSENTIAL CHARACTER. USED FOR ABSORBING LIQUID SPILLS FROM FLOORS. SOLD TO THE RETAIL AND JANITORIAL MARKET.

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 4818 - TOILET PAPER AND SIMILAR PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES, OF A KIND USED FOR HOUSEHOLD OR SANITARY PURPOSES, IN ROLLS OF A WIDTH NOT EXCEEDING 36 CM, OR CUT TO SIZE OR SHAPE; HANDKERCHIEFS, CLEANSING TISSUES, TOWELS, TABLECLOTHS, SERVIETTES, BEDSHEETS AND SIMILAR HOUSEHOLD, SANITARY OR HOSPITAL ARTICLES, ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, OF PAPER PULP, PAPER, CELLULOSE WADDING OR WEBS OF CELLULOSE FIBRES GIR 3B HAS BEEN USED AS THE WOOD PULP IS CONSIDERED TO BE THE ESSENTIAL CHARACTER GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 481890 - OTHER THAN ELSEWHERE SPECIFIED CN CODE 48189090 - OTHER THAN ARTICLES OF A KIND USED FOR SURGICAL, MEDICAL OR HYGIENIC PURPOSES, NOT PUT UP FOR RETAIL SALE ALSO CLASSIFIED IN ACCORDANCE WITH HSENS TO 4818