Information for ruling 600009177
This section is Advance Tariff Ruling
- Start date
- 17 Nov 2023
- Expiry date
- 16 Nov 2026
- Commodity code
- 3005100000 (opens in new tab)
- Description
- A self adhesive heat patch. This is to be applied to the skin. The product is used to relieve minor aches in muscles and joints. The item is made of a textile fabric which has been impregnated with the following composite materials: Composite materials: Ingredients: Iron Powder, Activated Carbon, Vermiculite, Super Absorbent Polymer , Sodium Chloride, Water
- Keywords
-
- ADHESIVE DRESSINGS
- WITH TEXTILE MATERIAL
- FOR THERAPEUTIC USE
- PUT UP FOR RETAIL SALE
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3005: Wadding, gauze, bandages and similar articles (for example, dressings, adhe-sive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes GIR 5b has been used to identify the packaging. GIR 6 Has been used to classify this product by the terms of heading 300510: Adhesive dressings and other articles having an adhesive layer Also classified in accordance with: Harmonised System Explanatory Notes to heading 3005