Information for ruling 600007527
This section is Advance Tariff Ruling
- Start date
- 15 Jun 2023
- Expiry date
- 14 Jun 2026
- Commodity code
- 3307900000 (opens in new tab)
- Description
- A 100ml bottle of shoe deodoriser. This is a water-based shoe refresher spray which instantly absorbs odours and helps keep shoes fresher for longer. Packaged in a plastic bottle.
- Keywords
-
- FOR SHOES
- AS SPRAY
- ODORIFEROUS
- PUT UP FOR RETAIL SALE
- DEODORIZERS
- 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 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 5B has been used to identify the type of packaging: 100ml plastic bottle GIR 6 has been used to classify the goods to subheading level 330790 - Other than preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites Also classified in accordance with: Harmonised System Explanatory Notes to heading 3307