Information for ruling 600007827
This section is Advance Tariff Ruling
- Start date
- 27 Jul 2023
- Expiry date
- 26 Jul 2026
- Commodity code
- 3304990000 (opens in new tab)
- Description
- Moisturising overnight mask. Intended for use on the face as part of a skincare routine. The mask is applied to the face before going to bed so it can soak into the skin and moisturise it overnight. Contains hyaluronic acid and aloe vera. Packaged in a PE tube with screw cap. 100ml contents.
- Keywords
-
- MAKE-UP CREAMS
- FACE MASKS
- ALOE VERA
- BEAUTY CREAMS
- PERFUMERY/COSMETIC OR TOILET PREP.
- SKINCARE PREPARATIONS
- 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)). 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 5b has been used to identify the type of packaging – PE tube GIR 6 has been used to classify the goods to subheading level 330499 – Other than elsewhere specified; other than Powders, whether or not compressed Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 3304