Information for ruling 600005047
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 3402501000 (opens in new tab)
- Description
- A 354 ml bottle of bubble solution intended for re-filling a bubble gun (not included) for children to play with. The mixture is intended to be poured into the bubble gun's reservoir. Bubbles and foam would then created when the child activates the button on the bubble gun. The mixture does not come with the toy, so alone, the ingredients of the solution are presented as a mixture of surface-active agents. The solution is packaged in a plastic bottle and put up for retail sale.
- Keywords
-
- REFILLS
- FOR CHILDREN
- BUBBLES
- SOLUTIONS
- SOAPS AND SURFACE ACTIVE AGENTS
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect: a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg. 3(1)(b)). General Interpretative Rules (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401 GIR 5 (b) - Has been used to identify the type of packaging – a plastic bottle GIR 6 - Has been used to classify the goods to subheading level 340250 Preparations put up for retail sale 8 Digit Code 3402501000 Surface-active preparations Also classified in accordance with: Chapter Note 3 to Chapter 34 refers Harmonised System Explanatory Notes (HSENs) to Heading 3402 (II) (A) refers