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Information for ruling 600005754

This section is Advance Tariff Ruling

Start date
09 Mar 2023
Expiry date
08 Mar 2026
Description
The item is a Body Mist, fragrance body spray for kids. Main Ingredients that the item is made of include- Aqua (water), Glycerin, Butylene Glycol, Alcohol Denat, Phenoxyethanol, Peg-40 Hydrogenated Castor oil, Parfum (fragrance) Panthenol, Ethylhexylglycerin etc. The Body Mist comes in a bottle made of polyethylene terephthalate (PET) with plastic pump spray in it, and paper printed label on it. The bottle is packaged in carboard box.
Keywords
  • WITH ALCOHOL
  • SPRAYS
  • PERFUMES AND TOILET WATERS
  • IN BOTTLES
  • FRAGRANCE
  • 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 (GIRs): GIR 1 has been used to classify this product by the terms of Heading 3303 - Perfumes and toilet waters GIR 5B Has been used to identify the type of packaging 8 Digit Code: 33030090 - Toilet waters Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 33 Harmonised System Explanatory Notes (HSEN)s to heading 3303