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A product composed of 25 wipes made of non-wovens with a size of approximately 15 cm × 20 cm per wipe, put up in a plastic bag for retail sale.
Amongst other ingredients the wipes are impregnated with water, soybean oil, sweet almond oil (Prunus dulcis), cetyl alcohol, xanthan gum, perfume/fragrance, citronellol, geraniol, glycerine, tetrasodium EDTA and disodium cocoamphodiacetate.
According to the information provided the product is used to remove make-up, tone and purify normal and combination skin.
| 3304 99 00 |
Classification is determined by General Rules 1, 3(b) and 6 for the interpretation of the Combined Nomenclature, Note 2 to Section VI, Note 4 to Chapter 33 and the wording of CN codes 3304 and 3304 99 00.
The surface-active agent (disodium cocoamphodiacetate) contained in the product does not give the product its essential character as it has only the function of an emulsifier. Consequently, classification under heading 3401 is excluded (see also Harmonised System Explanatory Notes to heading 3401, exclusion (c)).
Note 4 to Chapter 33 cannot be applied as the essential character of the product is that of skin care. Classification under heading 3307 is therefore also excluded.
As the product is used to remove make-up, tone and purify the skin it is a preparation for the care of the skin (see also the Harmonised System Explanatory Notes to heading 3304).
The product is therefore to be classified under heading 3304 as preparation for the care of the skin.
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