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 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.
GIR 3B HAS BEEN USED AS THE PAPER IS CONSIDERED TO BE THE ESSENTIAL CHARACTER.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 482390 OTHER THAN MOULDED OR PRESSED ARTICLES OF PAPER PULP.
CN CODE 48239085 OTHER THAN PAPER AND PAPERBOARD, OF A KIND USED FOR WRITING, PRINTING OR OTHER GRAPHIC PURPOSES.
TARIC CODE 4823908580 OTHER THAN ELSEWHERE SPECIFIED OR INCLUDED.
ALSO CLASSIFIED IN ACCORDANCE WITH:
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) TO CHAPTER 48.
HSENS HEADING 48.17 PARAGRAPH (1) REFERS.
HSENS HEADING 48.23 NOTE 3 REFERS.