Information for ruling 600008103
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 3402509000 (opens in new tab)
- Description
- A box of 20 single use, nonwoven double sided shoe wipes. The lemon-scented wipes have a rough side for tough stains and a smooth side for general cleaning, they are suitable for all types of shoe materials. The wipes measure 15cm x 13cm and are made from 50% viscose and 50% polyester. They are impregnated with a water-based solution to aid the cleaning process. They are packaged within a polypropylene pack then placed in a kraft printed box, and put up for retail sale.
- Keywords
-
- WIPES
- FOR CLEANING
- OF POLYESTER
- OF VISCOSE
- FOR SHOES
- PUT UP FOR RETAIL SALE
- 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 3402: Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401. GIR 5 (b) - Has been used to identify the type of packaging: Polypropylene pack within a kraft printed display box. GIR 6 - Has been used to classify the goods to subheading level 340250: Preparations put up for retail sale. 8 DIGIT CODE 34025090: Washing preparations and cleaning preparations. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 3402