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Information for ruling 600009691

This section is Advance Tariff Ruling

Start date
27 Feb 2024
Expiry date
26 Feb 2027
Description
Product is a plastic box of 50 single use finger pads with a munt lotion to clean animals teeth. It is an alternative to toothbrush and toothpaste . To use, put one pad on the index finger and one on the thumb and rub on the animals teeth. Suitable for dogs, cats, rabbits and small rodents. It contains Water, Propylene glycol, Chlorhexidine Digluconate, Glycerine, Polysorbate 20, Diazolidinyl Urea, Methylparaben, Cornmint Oil.
Keywords
  • WIPES
  • DENTAL USE
  • FOR THE FINGERS
  • PERFUMERY/COSMETIC OR TOILET PREP.
  • FOR ANIMALS
  • DENTAL HYGIENE PREPARATIONS
  • FOR CATS
  • 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 plastic box with 50 finger pads. 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)