Information for ruling 600012545
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2025
- Expiry date
- 26 Mar 2028
- Commodity code
- 3307900000 (opens in new tab)
- Description
- The product is a pack of 50 nonwoven, textile makeup wipes. The wipes are infused with a natural balm and essential oils to take care of the skin when removing makeup. The wipes are biodegradable and compostable. They come packaged in recyclable plastic for retail sale.
- Keywords
-
- PERFUMERY/COSMETIC OR TOILET PREP.
- WIPES
- TEXTILE
- NON WOVEN
- PUT UP FOR RETAIL SALE
- MAKE UP REMOVER
- BIODEGRADABLE
- 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 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 recyclable plastic film GIR 6 - has been used to classify the goods to subheading level 330790: Other than elsewhere specified. Also classified in accordance with: Chapter 33 Note 4 Harmonized System Explanatory Notes (HSEN) to Heading 3307 Note V(5) WCO Opinion 3307.90/4