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Information for ruling 600007028

This section is Advance Tariff Ruling

Start date
05 May 2023
Expiry date
04 May 2026
Description
Natural liquid remedy in the form of a liniment balm used topically on the skin to assist with bruising or sprains obtained during martial arts or other contact sports. This product is not a medicine and makes no claims to treating any medical conditions. Product is made in the UK and put up for retail sale in 100ml and 200ml plastic spray bottles. The product is made by macerating Chinese herbs for over a year period, the macerated liquid becomes the liniment and the herbs are removed and disposed of. The macerated herbs used are Ru Xiang (Frankincense), Mo Yao (Myrrh), Hong Hua (Safflower), Dang Gui Wei (Angelica Tail), Zhi Shi (Immature Bitter Orange), Chuan Xiong (Ligusticum), Chuan Niu Xi (Cyathula Root), Chen Xiang (Aquilaria Wood), Tao Ren (Peach Kernel), Mu Xiang (Auklandia), Jing Jie (Schizonepeta), Chi Shao (Red Peony), Jie Geng (Platycodon), Zhi Zi (Gardenia Fruit), Bai Shao (White Peony), Long Gu (Fossilised Mammal Bone), Mu Dan Pi (Mountain Peony), Gui Zhi (Cinnamon Cassia Twig), Yan Hu Suo (Corydalis Rhizome). Product is to be used by rubbing on the skin and this warms up the muscles and tissue, reduces inflammation, this increases the blood circulation by moving and thinning the blood in the local area surrounding the bruise or sprain .
Keywords
  • SKIN
  • MUSCLES
  • AS LIQUID
  • HERBAL INFUSIONS
  • PUT UP FOR RETAIL SALE
  • NATURAL
  • IN BOTTLES
  • OILS
  • FOR MASSAGE
  • SKINCARE PREPARATIONS
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 3304 - Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. GIR 5b has been used to identify the type of packaging – Plastic spray bottle in 100ml or 200ml capacity. GIR 6 has been used to classify the goods to Subheading Level 330499 - Other than Lip make-up preparations, Eye make-up preparations, Manicure or pedicure preparations; Other than Powders, whether or not compressed. Also classified in accordance with: Chapter Note (3) to Chapter 33 Section Note (2) to Heading 3304 Harmonised System Explanatory Notes (HSEN)s to Heading 3304