Information for ruling 600009525
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2024
- Expiry date
- 31 Jan 2027
- Commodity code
- 3305900000 (opens in new tab)
- Description
- This product is for skincare and can also be used on hair and nails. Ingredients as follows: Paraffinum Liquidum (Mineral Oil), Caprylic/Capric Triglyceride, Parfum (Fragrance), Tocopheryl Acetate (Vitamin E), Simmondsia Chinensis (Jojoba) Seed Oil. Packaged in a labelled glass bottle with a coloured plastic dropper.
- Keywords
-
- HAIR OILS
- HAIR PREPARATIONS
- SKINCARE PREPARATIONS
- FOR SKIN TREATMENT
- 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 3305: Preparations for use on the hair. GIR 3c has been used as it is considered there is no essential character to this product, and it is therefore classified to the last heading in numerical order within the tariff. GIR 5(b) has been used to identify the packaging: A labelled glass bottle with a coloured plastic dropper. GIR 6 Has been used to classify this product by the terms of heading 330590: Other than elsewhere specified or included Also classified in accordance with: HSENs to heading 3305.