Information for ruling 600007835
This section is Advance Tariff Ruling
- Start date
- 27 Jul 2023
- Expiry date
- 26 Jul 2026
- Commodity code
- 3305900000 (opens in new tab)
- Description
- Detangling spray for use on hair. The detangler is sprayed onto the hair to help ease out tangles during brushing. Packaged in a plastic spray bottle with a lid. 150ml contents.
- Keywords
-
- HAIR PREPARATIONS
- AS LIQUID
- HAIR PRODUCT
- FOR HAIR
- FOR HUMAN HAIR
- SPRAYS
- 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 3305 - Preparations for use on the hair GIR 5b has been used to identify the type of packaging – plastic bottle GIR 6 has been used to classify the goods to subheading level 330590 – Other than elsewhere specified Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 3305.