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Information for ruling 600007029

This section is Advance Tariff Ruling

Start date
21 Aug 2023
Expiry date
20 Aug 2026
Description
A liniment gel containing Chinese herbs, resinoids, and essential oils to aid the reduction of bruising in the skin and sprains obtained during martial arts or other contact sports. The liniment gel is for external use and works through rubbing it on the skin in the affected region, which warms muscles and tissue, reducing bruising and inflammation through moving and thinning the blood in the localised area. It is packed in 100ml and 200ml plastic spray bottles.
Keywords
  • GELS
  • SKINCARE PREPARATIONS
  • LINIMENT GEL
  • FOR SKIN TREATMENT
  • CHINESE HERBS
  • FOR EXTERNAL USE
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 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 5 (b) - Has been used to identify the type of packaging – 100ml and 200ml plastic spray bottles GIR 6 - Has been used to classify the goods to subheading level – 330499 Other than previously specified in the heading; Other than Powders, whether or not compressed Also classified in accordance with: Chapter Note 3 to Chapter 33 refers Section Note 2 to Chapter 33 refers Harmonised System Explanatory Notes (HSENs) to Chapter 33 Note 3 and General Note refer Harmonised System Explanatory Notes (HSENs) to heading 3304 (A) (3) refers