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Information for ruling 600009523

This section is Advance Tariff Ruling

Start date
08 Feb 2024
Expiry date
07 Feb 2027
Description
The product is a tinted lip balm contains plant collagen and vitamin C, which is used to soothe the lips. It is packaged in a 8ml tube. Ingredients: Ethylhexyl palmitate, hydrogenated styrene/isoprene copolymer, caprylic/capric triglyceride, polyisobutene, simmondsia chinensis (jojoba) seed oil, aroma (flavour), phenoxyethanol, tocopheryl acetate, ethylhexylglycerin, ascorbyl tetraisopalmitate (vitamin c), aqua (water), tremella fuciformis (mushroom) extract, glycerin, 1,2-hexanediol, ethyl hexanediol, citral, limonene, linalool, ci 15850 (red 6 lake), ci 77891 (titanium dioxide).
Keywords
  • BEAUTY PREPARATIONS
  • VITAMIN C
  • FOR COSMETICS INDUSTRY
  • PLANT COLLAGEN
  • SKINCARE PREPARATIONS
  • LIP BALM
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 3304 - Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations GIR 5B - Has been used to determine the packaging - in a 8ml tube GIR 6 - Has been used to classify the goods to subheading level 330499 - other than elsewhere specified; other than powders, whether or not compressed Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to Heading 3304 NOTE (A) (3)