Information for ruling 600008003
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 8479907099 (opens in new tab)
- Description
- Clear plastic tips that are designed to be fitted to a certain make and model of machine used for skin treatment. The machine is not a typical household product and is normally found in clinics and similar environments. The tips are all of a similar size and shape, the ends are flat and round or flat and oval. The machine functions by having the tips attached which are applied to the skin for exfoliation, two of the tips are fitted with colour coded sandpaper discs or strips depending on coarseness which is on a foam backing with a small air-gap around it’s edge. One has a hollow end allowing the machine to deliver aluminium oxide crystals to the skin to facilitate the exfoliation. Items are provided 50 to a pack, approximate dimensions are 34mm L x 10mm W x 35mm H, weight about is 5 grams each
- Keywords
-
- FOR SKIN TREATMENT
- ABRASIVE
- OF PLASTIC
- PART OF
- WITH INDIVIDUAL FUNCTION
- 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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 8479 90 – Other machines and appliances; parts Code to 8 digits - 8479 9070 – Other than of cast iron or steel Code to 10 digits - 8479 9070 99 – Other than elsewhere specified in this subheading Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8479