Classification of wet detergent cleansing tissues under Heading 34.01, not cosmetic preparations, based on detergent impregnation and cleaning use.

Wet detergent cleansing tissues were held to fall under Heading 34.01 because the product was tissue paper moistened with a predominantly aqueous detergent premix and was intended for cleaning, not as a cosmetic or toilet preparation. Chapter 33 covers products impregnated with cosmetics, while the Chapter Notes and HSN Explanatory Notes exclude tissues impregnated with soap or detergent from that chapter. Heading 34.01 specifically covers paper, wadding, felt and non-wovens impregnated, coated or covered with soap or detergent, whether or not perfumed. The product was therefore correctly classifiable under sub-heading 3401.30 rather than 3307.90.

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Issues: Whether wet detergent cleansing tissues were classifiable under Heading 33.07 as cosmetic or toilet preparations, or under Heading 34.01 as paper impregnated with detergent.

Analysis: The product consisted of tissue paper moistened with a largely aqueous premix containing detergents, preservatives, aromatic compounds and only a small proportion of surface active agents. The material on record showed that the tissues were intended for cleaning and not as cosmetics. Chapter 33 applies to products impregnated with cosmetics, while the Chapter Notes and HSN Explanatory Notes exclude soaps and tissues impregnated with soap or detergent from that chapter. Heading 34.01 specifically covers paper, wadding, felt and non-wovens impregnated, coated or covered with soap or detergent, whether or not perfumed.

Conclusion: The product was correctly classifiable under sub-heading 3401.30 and not under sub-heading 3307.90.

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