Information for ruling 600008114
This section is Advance Tariff Ruling
- Start date
- 29 Aug 2023
- Expiry date
- 28 Aug 2026
- Commodity code
- 3405100000 (opens in new tab)
- Description
- 60ml transparent leather cream shoe polish. It provides an instant sheen to leather with no need to buff. It is in a plastic container with a sponge applicator. It is put up for retail sale.
- Keywords
-
- MIXTURES
- AS CREAM
- FOR SHOES
- PUT UP FOR RETAIL SALE
- FOR LEATHER
- 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: 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: Plastic container with sponge applicator. 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