Information for ruling 600008116
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 pack of 12 single use, nonwoven wipes. Although suitable for all types are shoe materials they are especially designed for smooth leathers. The wipes are used for tacking stains and providing a shine to footwear. Each wipe measures 160mm x 185mm, and made from 60% polyester and 40% viscose. They are impregnated with a water-based solution to aid the cleaning process. They are packaged within a PP flexible film pack 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: PP flexible film packet. 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