Information for ruling 600007739
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2023
- Expiry date
- 17 Jul 2026
- Commodity code
- 3304990000 (opens in new tab)
- Description
- Plant-based wipes 56 wipes made of non woven textile material which is biodegradable and compostable. Wipes are infused with a natural balm and essential oils for care of the skin. Wipes are packed in a recyclable plastic film. Put up for retail sale
- Keywords
-
- BIODEGRADABLE
- WET WIPES
- PLANT BASED
- PUT UP FOR RETAIL SALE
- ESSENTIAL OILS
- NONWOVENS
- 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)). GIR 1 has been used to classify this product by the terms of heading 3304 - Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations GIR 5b has been used to identify the type of packaging - recyclable plastic film. GIR 6 has been used to classify the goods to subheading level 330499 – Other than elsewhere specified within the heading Also classified in accordance with: Chapter 33 Note 3 Harmonised System Explanatory Notes (HSENs) to 3304