Rinse-off foam cleanser: heading 3401 versus cosmetics 3304

Avon F1572435 Skin Mattify Foam Cleanser + Toner Oil Control with vitamin E and cucumber extract, presented in a 150 ml retail container and instructed to be rinsed from the skin with water after application.

The BTB cites General Rules 1, 3(b) and 6, the explanatory material for headings 33.04 and 34.01, an Istanbul Customs Laboratory report identifying surface-active properties and a Directorate General of Customs letter.

The words toner, oil control and the vitamin or botanical claims did not by themselves determine heading 33.04. Surface-active properties, use for washing the skin and rinsing with water gave the product its objective character under heading 34.01.

Leave-on toners, serums, creams, make-up removers or non-surface-active skin-care preparations should not inherit this result. Formula, directions for use and rinse-off behaviour must be reviewed together.