Classification of Soft Finish Mixture: treated as a textile processing/finishing preparation due to subsidiary surfactant function. Soft Finish Mixture, used to impart scrooping and lubricating effect to staple fibre, contains surface active agents whose function is subsidiary; therefore it is classifiable under the tariff heading for textile processing and finishing preparations rather than under the heading for surface active agents, and pending assessments should be finalised accordingly.
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Classification of Soft Finish Mixture: treated as a textile processing/finishing preparation due to subsidiary surfactant function.
Soft Finish Mixture, used to impart scrooping and lubricating effect to staple fibre, contains surface active agents whose function is subsidiary; therefore it is classifiable under the tariff heading for textile processing and finishing preparations rather than under the heading for surface active agents, and pending assessments should be finalised accordingly.
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