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    <title>2025 (12) TMI 1013 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Classification of bamboo pulp paper products depends on format and intended use: rolls exceeding 36 cm in width and stock paper for further processing fall under Heading 4803, while cut-to-size tissues, finished toilet paper and similar consumer paper articles fall under Heading 4818. Bamboo toothpicks, skewers and fruit forks are treated as bamboo tableware or kitchenware under Heading 4419, not as plaiting-material articles under Chapter 46. Wooden spoon blanks and fork blanks, having the essential character and approximate shape of the finished article, are classified with the finished goods under Heading 4419 by application of Rule 2(a), though the exact eight-digit tariff item may require further particulars.</description>
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      <description>Classification of bamboo pulp paper products depends on format and intended use: rolls exceeding 36 cm in width and stock paper for further processing fall under Heading 4803, while cut-to-size tissues, finished toilet paper and similar consumer paper articles fall under Heading 4818. Bamboo toothpicks, skewers and fruit forks are treated as bamboo tableware or kitchenware under Heading 4419, not as plaiting-material articles under Chapter 46. Wooden spoon blanks and fork blanks, having the essential character and approximate shape of the finished article, are classified with the finished goods under Heading 4419 by application of Rule 2(a), though the exact eight-digit tariff item may require further particulars.</description>
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