Information for ruling 600007625
This section is Advance Tariff Ruling
- Start date
- 25 Jul 2023
- Expiry date
- 24 Jul 2026
- Commodity code
- 3304990000 (opens in new tab)
- Description
- This is red and white face paint, used for fun and parties and sporting events to look like the England Flag. It is packed in a palette with 2 white paints and 1 red paints, this also includes a small double ended application brush. It also includes 3 pencils for colouring, 1 white and 2 red included. The ingredients for the face paints are: White - Microcrystalline wax, 4511 wax, Mica Powder, Titanium dioxide, white oil. Red - Microcrystalline wax, 4511 wax, Mica powder, Red 7, White Oil. The paint is non-toxic. It is packed in a cardboard back in a blister pack.
- Keywords
-
- FOR ENTERTAINMENT
- RED
- PUT UP FOR RETAIL SALE
- OF WAX
- WHITE
- 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 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. It is packed in a palette which is in a cardboard pack with a plastic blister front. GIR 6 has been used to classify the goods to subheading level 330499 - Other than elsewhere specified within this heading; Other than powders, whether or not compressed. Also classified in accordance with Harmonised System Explanatory Notes (HSENS) 3304 Note (3)