Information for ruling 600007081
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3809930000 (opens in new tab)
- Description
- A 125ml shoe protector spray. This provides an invisible rain and stain resistant barrier for shoes. Active ingredient is propan-2-ol. Product is intended for the protection of all types of shoe materials including leather and textile or combinations. Packaged in a non-pressurised aluminium can with pump spray and PP overcap.
- Keywords
-
- AS LIQUID
- FOR SHOES
- AS SPRAY
- IN CANS
- PUT UP FOR RETAIL SALE
- FOR PROTECTION AGAINST RAIN
- FOR COATING
- WATERPROOF
- 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 3809 - Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included GIR 5B has been used to identify the type of packaging: aluminium can GIR 6 has been used to classify the goods to subheading level 380993 - Other than with a basis of amylaceous substances; Of a kind used in the leather or like industries Also classified in accordance with: Harmonised System Explanatory Notes to heading 3809