Information for ruling 600009688
This section is Advance Tariff Ruling
- Start date
- 19 Feb 2024
- Expiry date
- 18 Feb 2027
- Commodity code
- 3307900000 (opens in new tab)
- Description
- Product is a toothpaste with beef aroma, designed for dogs. It contains sorbitol, quartz, deionised water, croscarmellose, sodium benzoate, beef flavour and methylparaben. It is packaged in a tube with a content of 100g.
- Keywords
-
- TOOTHPASTES
- DENTAL HYGIENE PREPARATIONS
- PERFUMERY/COSMETIC OR TOILET PREP.
- FOR ANIMALS
- PUT UP FOR RETAIL SALE
- FOR DOGS
- 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 of 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 as in a 100g tube GIR 6 - has been used to classify the goods to subheading level 330790 Other than elsewhere specified Also classified in accordance with: Chapter note 4 to chapter 33 The Harmonized System Explanatory Notes (HSENs) to heading 3307 including note (V)(6)