Information for ruling 600007980
This section is Advance Tariff Ruling
- Start date
- 02 Aug 2023
- Expiry date
- 01 Aug 2026
- Commodity code
- 3307900000 (opens in new tab)
- Description
- Flea repellent shampoo to be used for washing dogs. Intended to repel fleas. Presented in a 475ml bottle.
- Keywords
-
- SHAMPOOS
- FOR DOGS
- FOR WASHING
- WITH A REPELLENT EFFECT
- 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 5 (b) Has been used to identify the type of packaging – a 475ml plastic bottle. GIR 6 Has been used to classify the goods to subheading level 3307900000 - Other than elsewhere specified or included in this heading. Also classified in accordance with: Chapter Note 3 refers Section Note 2 refers HSENs to Heading 3307 (V) (6) refers.