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Information for ruling 600009784

This section is Advance Tariff Ruling

Start date
22 Feb 2024
Expiry date
21 Feb 2027
Description
Velvet Tanning Mitt with Foam Palm. The product is a mitt used to apply bronzer lotion. The top layer is made of knitted polyester textile material and is red in colour, the bottom layer, which is the side used to apply the tan, is made of plastic foam and is pink in colour. The product is composed of polyurethane, polyester and viscose.
Keywords
  • OF POLYESTER
  • OF TEXTILE MATERIAL
  • KNITTED
  • GLOVES
  • FOAM PRODUCTS
  • PERFUMERY/COSMETIC OR TOILET PREP.
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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 - has been used to classify this product by the terms of heading 9616 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations GIR 6 - has been used to classify the goods to subheading level 961620 Powder-puffs and pads for the application of cosmetics or toilet preparations Also classified in accordance with: Harmonised system explanatory notes (HSENs) to heading 9616 note 4