Information for ruling 600005579
This section is Advance Tariff Ruling
- Start date
- 23 Feb 2023
- Expiry date
- 22 Feb 2026
- Commodity code
- 3307900000 (opens in new tab)
- Description
- A set of eco-friendly, biodegradable shampoo, conditioner, and flea treatments, together with a disinfectant, for use in dog washing machines which will be situated in popular dog walking locations. Through an automated process, clients will select the programme they wish to use to clean their dog. The shampoo, conditioner and flea treatments are to be used one after the other, according to the user's preference. Once the dog has been washed, the client selects the "clean machine" option and the disinfectant is used to sanitise the machine. The bottles of shampoo, conditioner, flea treatment and disinfectant come together as a package and will be replaced together when they run out. The shampoo, conditioner, flea treatment and disinfectant are packaged in 1-gallon, recyclable, plastic bottles.
- Keywords
-
- SHAMPOOS
- FOR USE IN MACHINES
- FOR DOGS
- DISINFECTANTS
- INSECTICIDES
- FOR ANIMALS
- 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 3B - Has been used as the dog shampoo is considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging - 1-gallon, recyclable, plastic bottles. GIR 6 - Has been used to classify the goods to subheading level 3307900000 Other than previously specified in the heading Also classified in accordance with: Chapter Note 3 refers Section Note 2 refers Harmonised System Explanatory Notes (HSENs) to 3307 (V) (6) refers