Information for ruling 600008418
This section is Advance Tariff Ruling
- Start date
- 06 Sep 2023
- Expiry date
- 05 Sep 2026
- Commodity code
- 3405100000 (opens in new tab)
- Description
- A shoe polish. Brown in colour. Intended for shining and protecting shoes. Packaged in a 50ml tin.
- Keywords
-
- SHOE POLISH
- FOR SHOES
- PUT UP FOR RETAIL SALE
- FOR POLISHING
- WAXES
- FOR PROTECTION
- 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 5B has been used to identify the type of packaging: 50ml tin 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 to heading 3405