Information for ruling 600005745
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2023
- Expiry date
- 20 Mar 2026
- Commodity code
- 3306100000 (opens in new tab)
- Description
- A 75ml tube of Children’s toothpaste. The tube is plastic and printed on it is a character from a childrens programme, it has a plastic flip top cap. The toothpaste itself is strawberry flavoured with added fluoride and suitable from 3 years old. The tube is package within a card SRP which can hold 8 tubes. It is presented for retail sale.
- Keywords
-
- OF PLASTIC
- FOR CHILDREN
- PUT UP FOR RETAIL SALE
- FLAVOURED
- 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 3306: Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. GIR 5b - Has been used to identify the type of packaging. Card SRP. GIR 6 - Has been used to classify the goods to subheading level 330610: Dentifrices. Also classified in accordance with: Chapter 33, Section note 2 Harmonised System Explanatory Notes (HSEN) to heading 3306 (I) (1)