IMPREGNATED WET TISSUE WIPES. DESIGNED FOR CLEANING AND SANITISING SURFACES AND EQUIPMENT. THE WIPES CONTAIN, WATER, DETERGENT, BIOCIDES AND SKIN CONDITIONING CLEANSING AGENT. THEY ARE ALCOHOL FREE. PRESENTED IN A PLASTIC PACK WITH RESEALABLE LID FOR KEEPING MOIST.

THE WET WIPES HAVE BEEN CLASSIFIED TO COMMODITY CODE 3401110000 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETIVE RULES (GIRS) GIR 1 HAS BEEN USED TO CLASSIFY THE PRODUCT BY THE TERMS OF HEADING 3401 GIR 5(B) HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKAGING I.E SEALED PLASTIC WRAPPING WITH PLASTIC OPENING LID GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. SECTION NOTES AND CHAPTER NOTES NOTE 2 TO CHAPTER 34 STATES: FOR THE PURPOSES OF HEADING 3401, THE EXPRESSION 'SOAP' APPLIES ONLY TO SOAP SOLUBLE IN WATER. SOAP AND THE OTHER PRODUCTS OF HEADING 3401 MAY CONTAIN ADDED SUBSTANCES (FOR EXAMPLE, DISINFECTANTS, ABRASIVE POWDERS, FILLERS OR MEDICAMENTS). HARMONISED SYSTEM EXPLANATORY NOTES (HSENS) HSEN TO 3401 PART (IV) THIS PART COVERS PAPER, WADDING, FELT AND NONWOVENS, IMPREGNATED, COATED OR COVERED WITH SOAP OR DETERGENT. THESE PRODUCTS ARE GENERAL FOR WASHING THE HANDS OR FACE. EXCLUDED FROM HEADING 3401110000 AS NOT FOR TOILET USE (I.E CLEANSING THE BODY).