Information for ruling 600012609
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2025
- Expiry date
- 31 Mar 2028
- Commodity code
- 3307900000 (opens in new tab)
- Description
- Aloe Vera Facial cleansing wipes. Used for the care of the skin. Hydrating cleansing wipe intended to be used daily to maintain clean and healthy skin, infused with Aloe Vera extract to moisturise the skin. Sold as a twin pack of 2 X 25 wipes, per pack. Packaged in pale green resealable plastic packets printed with the product description. Ingredients listed as: Aqua, Peg-40 hydrogenated castor oil, Benzalkonium chloride, Aqua, aloe barbadensis extract, 1,2-hexanediol, Citric acid, Parfum, Benzethonium chloride, Disodium edta, Aqua, ppg-34, Dimethicone silylate, Caprylyl glycol, Phenoxyethanol.
- Keywords
-
- PUT UP FOR RETAIL SALE
- SKINCARE PREPARATIONS
- AS SHEETS
- FOR CLEANING
- WIPES
- 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 6 has been used to classify the goods to subheading level 330790 – Other than elsewhere specified or included in this heading Also classified in accordance with: Chapter 33 Notes 3 and 4 Harmonised System Explanatory Notes (HSENs) to 3307 WCO opinions 3307.90/4