This document guides the classification of imported nonwoven fabric Airlaid item codes, determining it belongs to subheading 5603 with a preferential tariff rate of 20%. The document also explains how to distinguish this product from other groups such as 4812, 4805, 4823 and 4818.
Key points
- Airlaid filter sheets belong to subheading 5603, depending on weight they are classified under codes 56039100, 56039200, 56039300 or 56039400 with a preferential import tariff rate of 20% (This provision)
- The criteria for distinguishing filter sheets in subheading 5603 from other groups such as 4812, 4805, 4823 and 4818 are based on composition and production method (This provision)
- Subheading 4812 includes products made of plant fiber without adhesive; subheadings 4805 or 4823 include porous paper products used for filtering tea and coffee; subheading 4818 includes toilet paper and hand towels (This provision)
- Subheading 5603 includes nonwoven fabric products bonded chemically, thermally or mechanically used in the production of disposable baby diapers, liquid or gas filters (This provision)
- Local customs must inspect imported goods and levy taxes according to regulations (This provision)
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LETTER
OF THE MINISTRY OF FINANCE NUMBER 8387/TC-TCT DATED SEPTEMBER 4, 2001
REGARDING CLASSIFICATION OF UNWOVEN FABRIC ITEMS
TO: - General Department of Customs
- Vietnam Investment and Technology Development Company (DIATCO) In response to the letter number 1156 CV/V-Y dated May 22, 2001 from the Vietnam Investment and Technology Development Company regarding import tax on Airlaid filter paper sheets, the Ministry of Finance provides its opinion as follows: BASED ON THE LIST OF IMPORT DUTY RATES WITH PREFERENTIAL TARIFFS ISSUED ACCOMPANIED BY DECISION NUMBER 1803/1998/QĐ-BTC DATED DECEMBER 11, 1998 OF THE MINISTER OF FINANCE (EFFECTIVE FROM JANUARY 1, 1999); CIRCULAR NUMBER 37/1999/TT-BTC DATED APRIL 7, 1999 OF THE MINISTRY OF FINANCE GUIDING METHODS FOR CLASSIFYING GOODS ACCORDING TO THE LIST OF EXPORT TAXES AND IMPORT TAXES;
REFERRING TO THE EXPLANATION OF THE LIST OF COMMODITIES FOR EXPORT AND IMPORT BY THE WORLD CUSTOMS ORGANIZATION COOPERATIVE COUNCIL; AND THE TESTING RESULT NUMBER 60 PTN DATED MAY 4, 2001 FROM THE XENLUYLÔ PAPER INDUSTRY INSTITUTE; THEN: Airlaid filter paper sheets with a composition of bleached chemical pulp and synthetic adhesive belong to group 5603, depending on weight classified under code number 56039100 or 56039200 or 56039300 or 56039400, with preferential import tax rate of 20% (twenty percent). The criteria to distinguish Airlaid filter paper sheets in group 5603 from those in groups 4812, 4805, 4823, and 4818 are as follows:
- Group 4812 includes products made of plant fibers with a high cellulose content, aggregated by simple pressing without adhesive bonding.
- Group 4818 comprises items made from paper intended for immediate use in household or hygiene purposes such as toilet paper and hand towels.
- Group 4805 (for types wider than 15cm) or 4823 (for types narrower than 15cm) includes products with many porous holes, non-adhesive, used to retain solid particles in liquids or gases. Products are made from paper pulp for tea bags; coffee filters; analytical papers not being acid.
- Group 5603 comprises unwoven fabrics produced by weaving fibers and bonding them chemically (adhesives), thermally (thermal pressing), mechanically (physical adhesion). Unwoven products in this group include sheets used in the production of disposable diapers, liquid or air filters.
It is requested that the General Department of Customs instruct local customs to inspect imported goods, calculate and collect taxes according to regulations.
The Ministry of Finance replies for the General Department of Customs to be informed and uniformly implement.…
- Group 4805 (for types with a width exceeding 15 cm) or 4823 (for types with a width under 15 cm) includes various porous, non-adhesive paper products designed to retain solid particles contained in liquids or gases. These products are manufactured from pulp used for tea filter bags; coffee filters; and analytical papers that are not acid-based.…
- Group 5603 comprises nonwoven fabric products made from textile fibers bonded together by chemical bonding (adhesive), thermal bonding (heat pressing), or mechanical bonding (physical adhesion). Nonwoven products in this group include disposable diaper cover sheets, liquid or air filters.…
The General Department of Customs is requested to instruct local customs authorities to inspect imported goods, calculate and collect taxes according to the prescribed regulations.
The Ministry of Finance responds for the General Department of Customs to be informed and to uniformly direct implementation.
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