Information for ruling 600008480
This section is Advance Tariff Ruling
- Start date
- 28 Sep 2023
- Expiry date
- 27 Sep 2026
- Commodity code
- 3824999299 (opens in new tab)
- Description
- E-Liquid Flavour Concentrate Peach Bubble This product is a 30ml bottle containing 30ml non-nicotine containing flavour concentrates. This product consists of: Plastic bottle, coloured cap, drip tip and label. This product cannot be used in the format supplied, it must be mixed with additional components which are not supplied. Ingredients: Propylene glycol, Ethyl alcohol, Allyl cyclohexanepropionate, Eugenol, 4-Hydroxy-2,5-dimethyl-3(2H)-furanone, 1-(2,6,6-Trimethylcyclohexa-1,3-dienyl)-2-buten-1-one , Cinnamaldehyde
- Keywords
-
- CONCENTRATED
- FLAVOURED
- AS LIQUID
- ELECTRONIC CIGARETTES
- ETHYL ALCOHOL
- PROPYLENE GLYCOLS
- ORGANIC COMPOUNDS
- 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 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included GIR 6 has been used to classify the goods to subheading level 382499 - Other 8 Digit Code 38249992 – Other; Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included; In the form of a liquid at 20 °c 10 Digit Code 3824999299 – Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3824