Information for ruling 600005163
This section is Advance Tariff Ruling
- Start date
- 24 Jan 2023
- Expiry date
- 23 Jan 2026
- Commodity code
- 3307490090 (opens in new tab)
- Description
- The wax melts are scented pieces of paraffin wax, with added colours and fragrances, without wicks. They come in different shapes and sizes. A wax melt can give off a slight scent when cold; however, they are designed to be slowly warmed using a tart or wax warmer. A wax warmer can be electric while others use a tea light as the heating source. Heating the wax melts allows the scent to fill the room. The product is packaged in a blister pack, in sets of six, in carboard boxes.
- Keywords
-
- OF WAX
- WAXES
- ROOM DEODORIZERS
- BLISTER PACKS
- 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 3307 Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties GIR 5 (b) - has been used to identify the type of packaging as blister packs, in sets of six, in carboard boxes. GIR 6 - has been used to classify the goods to subheading level 330749 Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites; Other than 'Agarbatti' and other odoriferous preparations which operate by burning 10 Digit Code – 3307490090 Other than Technical aerosols that contain hydrofluorocarbons (HFCs) with global warming potential (GWP) of 150 or more Also classified in accordance with: Section Note 2 to Chapter 33 Harmonised System Explanatory Note 4 to Chapter 33