Information for ruling 600007829
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 gel cream. Intended for use as skincare. The cream is applied to the face in order to moisturise and hydrate the skin. Packaged in a glass jar within a carboard box. 50ml contents.
- Keywords
-
- MAKE-UP CREAMS
- AS CREAM
- 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 – glass jar in a cardboard box 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