Information for ruling 600007523
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3405100000 (opens in new tab)
- Description
- A 100ml bottle of footwear leather cleanser. Water-based wax emulsion includes both beeswax and shea butter. This gently cleans and cares for smooth leathers with delicate finishes. Packaged in a plastic bottle.
- Keywords
-
- MIXTURES
- FOR CLEANING
- AS LIQUID
- DETERGENTS
- PUT UP FOR RETAIL SALE
- FOR LEATHER
- FOR SPRAYING
- BEESWAX
- FOR SHOES
- 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 3405 - Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 GIR 5B has been used to identify the type of packaging: 100ml plastic bottle GIR 6 has been used to classify the goods to subheading level 340510 - Polishes, creams and similar preparations, for footwear or leather Also classified in accordance with: Harmonised System Explanatory Notes to heading 3405