Information for ruling 600005708
This section is Advance Tariff Ruling
- Start date
- 10 Mar 2023
- Expiry date
- 09 Mar 2026
- Commodity code
- 3307900000 (opens in new tab)
- Description
- An aromatherapy spray. The fragrant spray contains essential oils and plant extracts including chamomile, lavender, and patchouli. The product can be spayed onto the body, into a room or onto pillows to induce feelings of clam and relaxation and as an aid for insomnia and jetlag. The item is presented in 100ml and 30ml sizes. The 100ml size comes in a green coloured glass bottle with a plastic crimp neck pump and metallic silver plastic cap. Packaging consists of a paper carton with card liner. The 30ml size is presented in a clear plastic bottle fitted with plastic screw top pump and a plastic cap with no secondary packaging.
- Keywords
-
- ESSENTIAL OILS
- PERFUMES
- AS SPRAY
- FOR SPRAYING
- 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 5b has been used to identify the type of packaging - 100ml glass bottle, packaged in a paper carton, 30ml plastic bottle no secondary packaging. GIR 6 has been used to classify this product to subheading level 330790 - Other preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites; other than 'Agarbatti' and other odoriferous preparations which operate by burning. Also classified in accordance with: Section Note 2 to Section VI Chapter Note 3 to Chapter 33 Harmonised System Explanatory Notes (HSENs) to Chapter 33 Harmonised System Explanatory Notes (HSENs) to Heading 3307