the “Make-Up Removal Wipes” as disposable single use items, which will be imported in retail packets, containing 20 wipes. You state that these wipes will be used to clean make-up off of one’s face. Your submission indicates that the wipes are impregnated with a cleaning solution, containing surfactants and other substances. The essential character of the wipes is imparted by the saturating cleaning solution, while the wipes act as a carrier for the solution.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N286901
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.
[1][1]. https://eur-lex.europa.eu/legal-content/EN/ALL/?uri=CELEX:32013R0385