Information for ruling 600006419
This section is Advance Tariff Ruling
- Start date
- 10 May 2023
- Expiry date
- 09 May 2026
- Commodity code
- 3401110000 (opens in new tab)
- Description
- A pack of 80 wet wipes, each wipe is 300mm x 200mm size. It is made from non-woven material that is 30%viscose and 70% polyester. The wipes are impregnated with among other ingredients - water, moisturisers, preservatives and surface-active agent. They are used to gentle cleanse. Each pack of wipes has a resealable label, there are 18 packs within a case. The wipes are put up for retail sale.
- Keywords
-
- OF POLYESTER
- OF VISCOSE
- WET WIPES
- PUT UP FOR RETAIL SALE
- SURFACE-ACTIVE AGENTS
- OF NONWOVEN
- IMPREGNATED
- Justification
- Classification has been determined in accordance with the following:- For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3401: Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, 'dental waxes' and dental preparations with a basis of plaster. GIR 5 (b) - Has been used to identify the type of packaging. GIR 6 - Has been used to classify the goods to subheading level 6401110000: For toilet use (including medicated products). Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 3401 (IV) and heading 3304 note 3.