Information for ruling 600009690
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 two different sizes of catnip spray. It is made from water and catnip oil (Nepeta Cataria) and comes in a plastic spray bottle of 50ml or 175ml. To use, spray on objects which encourages the cats to cuddle and play due to the plant extracts.
- Keywords
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- RANGE OF SIZES
- PUT UP FOR RETAIL SALE
- ODORIFEROUS SUBSTANCES
- FOR CATS
- CATS
- AS LIQUID
- 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 50ml or 175ml plastic spray bottle. 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)