Information for ruling 600008632
This section is Advance Tariff Ruling
- Start date
- 02 Oct 2023
- Expiry date
- 01 Oct 2026
- Commodity code
- 3307900000 (opens in new tab)
- Description
- A 72.5ml topical cool non-medicine spray. Pressurised aerosol multi-dose dispenser for administration to humans. The spray is a cooling spray to provide relief for minor aches in muscles and joints. Ingredients include: alcohol denat., aqua, propylene glycol, menthol, menthone glycerin acetal. Packaged in an aluminium container.
- Keywords
-
- AS SPRAY
- PUT UP FOR RETAIL SALE
- POLYPROPYLENE GLYCOL
- SKINCARE PREPARATIONS
- MENTHOL
- ALCOHOLS
- 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 5B has been used to identify the type of packaging: 72.5ml aluminium can GIR 6 has been used to classify the goods to subheading level 330790 - Other than preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites Also classified in accordance with: Harmonised System Explanatory Notes to heading 3307