NCS/ARS/CL/10448

You have requested for a binding tariff information on Douceur Premium Bamboo Toilet Tissue and Douceur Premium Bamboo Kitchen Towel, a finished retail household paper products manufactured from 100% bleached virgin bamboo pulp. The toilet tissue is 3-ply Diamond Pattern Embossed (DPE), and the kitchen towel is 2-ply Through Air-Dried (TAD). The products are intended for household and hospitality use and will be marketed in Nigeria under the Douceur brand.

PRODUCT DESCRIPTION

According to the supporting documents, both are solid, dry paper products. They contain at least 95% cellulose from 100% bleached bamboo pulp, which is all-natural plant fibre. The remainder is trace moisture and process aids within the limits of Chinese national standard GB 15979 (the hygiene standard for disposable sanitary products). No fluorescent whitening agents are used. The products are not impregnated, coated or covered with any lotion, soap, detergent or cosmetic preparation.

TARIFF CLASSIFICATION ANALYSIS AND CONCLUSION

1. PRODUCT 1: 3 - PLY DOUCEUR PREMIUM BAMBOO TOILET TISSUE

   The product is sold and packed as toilet paper, sized and rolled for toilet roll holders.  The identified use given for Product 1 (wiping and cleaning face, hands and skin) is broad enough to describe facial tissue. But the product's objective features i.e., a 110 mm roll of 250 sheets, sized to fit a standard holder and packed in 10-roll bags describe the features for toilet paper. Furthermore, the information provided in the supporting documents show that the paper breaks up in water within 10 seconds, so it can be flushed. That property is specific to toilet paper unlike facial tissue which is designed to hold water for longer. Additionally, these rolls are under 36 cm wide and ready for retail, so Note 8 to Chapter 48 excludes them from heading 48.03, which deals with stocks (large sizes) of facial and toilet tissue.

   Accordingly, the 3-Ply Douceur Premium Bamboo Toilet Tissue is effectively classified in tariff heading 4818.10.00.00 as, ‘Toilet Paper’ @ 20% Rate of Duty and 7.5% VAT in line with the provisions of the ECOWAS CET 2022 - 2027.

2. PRODUCT 2: 2-PLY DOUCEUR PREMIUM BAMBOO KITCHEN TOWEL

   The identified use for Product 2 (absorbing oil and water from kitchen utensils and food surfaces, and daily cleaning) is the function of a household paper towel. This product is equally excluded from heading 4803 because of its size which exceeds 36cm. Additionally, the high oil and water absorbency produced by the TAD process, together with the heavier 24 g/m² plies, fits the description of a towel classifiable in heading 4802, however, heading 4802 appears to be specific to products for cleaning the face. Therefore, the 2 -Ply Douceur Premium Bamboo Kitchen Towel is appropriately classified in tariff heading 4818.90.00.00 as, ‘Other toilet paper and similar paper of a kind used for household or sanitary purposes’, @ 20% Rate of Duty and 7.5% VAT in line with the provisions of the ECOWAS CET 2022 - 2027.

   LEGAL FRAMEWORK & JUSTIFICATION 

   GIRSS 1 & 6

   Note 8 to Chapter 48