Information for ruling 600006064
This section is Advance Tariff Ruling
- Start date
- 13 Apr 2023
- Expiry date
- 12 Apr 2026
- Commodity code
- 3307900000 (opens in new tab)
- Description
- A 50ml sleep mist spray in a plastic bottle with a white deodoriser and a 10ml fragranced oil in a glass bottle put up together for retail sale. Packed in a white cardboard box with information about the product on the outside of the box.
- Justification
- Classification has been determined in accordance with: 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 the 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 3 (C) has been used as it is considered that there is no essential character and therefore has been classified to last in numercial order within the Tariff GIR 5 (B) has been used to identify the type of packaging used GIR 6 has been used to classify the goods to subheading level 330790 – Other than pre-shave, shaving or aftershave preparations; Other than personal deodorants and antiperspirants; Other than perfumed bath salts and other bath preparations; Other than preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 33 Harmonised System Explanatory Notes (HSEN)s to Heading 3307