Information for ruling 600011749
This section is Advance Tariff Ruling
- Start date
- 29 Jan 2025
- Expiry date
- 28 Jan 2028
- Commodity code
- 3307900000 (opens in new tab)
- Description
- The vitamin C facial wipes are used to help remove sweat, oil and dirt from the facial skin. There are 25 wipes in each pack. Product 2x25 wipes (Twin Pack). They also cleans and nourish the skin.
- Keywords
-
- WIPES
- VITAMIN C
- CLEANSERS
- FACECLOTHS
- SKINCARE PREPARATIONS
- 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 3307: Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. GIR 5(b) - has been used to identify the type of packaging: In a package GIR 6 - has been used to classify the goods to subheading level 330790: Other than elsewhere specified. Also classified in accordance with: Section VI note 2 Chapter Note 4 to Chapter 33 Harmonised System Explanatory Notes (HSENs) to 3307