Information for ruling 600008111
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2023
- Expiry date
- 21 Aug 2026
- Commodity code
- 3405100000 (opens in new tab)
- Description
- A 100ml pump spray PET bottle containing leather shoe tonic. A water-based silicone/wax emulsion which is used to rejuvenate and maintain leather or nubuck footwear. It is put up for retail sale.
- Keywords
-
- MIXTURES
- FOR SHOES
- PUT UP FOR RETAIL SALE
- FOR LEATHER
- FOR SPRAYING
- 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 5(b) has been used to identify the type of packaging: 100ml PET 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 (HSEN) to heading 3405