Detailed Instructions: In this task, you are provided with an article of the legal acts. Your task is to classify it into three categories (Regulation, Decision and Directive) based on its content: 1) Regulation is a binding legislative act that must be applied in its entirety on a set date across all the member states (European Union countries). 2) Decision is binding on those to whom it is addressed (e.g. an European Union country or an individual company) and is directly applicable. 3) Directive is a legislative act that sets out a goal that all  must achieve. However, it is up to the individual countries to devise their own laws on how to reach these goals.
Q: Drawsheets composed of an absorbent material made up of layers of cellulose wadding, with a bonded fabric on one side and a sheet of artificial plastic material on the other, shall be classified under the following sub-heading of the Common Customs Tariff:    No 48.21 Other articles of paper pulp, paper, paperboard or cellulosewadding:    B. Other This Regulation shall enter into force on the eighth day following its publication in the Official Journal of the European Communities.This Regulation shall be binding in its entirety and directly applicable in all Member States.
A:
Regulation