Information for ruling 600007030
This section is Advance Tariff Ruling
- Start date
- 21 Aug 2023
- Expiry date
- 20 Aug 2026
- Commodity code
- 3304990000 (opens in new tab)
- Description
- A massage oil containing Chinese herbs, resinoids and essential oils to aid the reduction of bruising in the skin. The massage oil is for external use on the skin and aims to reduce bruising and inflammation, moving and thinning blood in localised skin and muscles. It can also be used as a general massage oil. It is packed in 100ml bottles.
- Keywords
-
- FOR SKIN TREATMENT
- MASSAGE OIL
- OILS
- FOR MASSAGE
- SKINCARE PREPARATIONS
- 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 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) Chapter 33 to Note 3 and General Note refer Harmonised System Explanatory Notes (HSENs) to heading 3304 (A) (3) refers Harmonised System Explanatory Notes (HSENs) to 3301 refers