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Information for ruling 600009856

This section is Advance Tariff Ruling

Start date
27 Feb 2024
Expiry date
26 Feb 2027
Description
Foot pack, The product contains Aqua, Ethylhexyl palmitate, Paraffinum liquidum, Petrolatum, Glycerin, Propylene glycol, Cetearyl alcohol, Glyceryl stearate, Peg-100 stearate, Dimethicone, Urea, Isohexadecane, Tocopheryl acetate, Butyrospermum parkii butter, Carbomer, Cocos nucifera oil, Sodium hydroxide, Parfum, Phenoxyethanol, Chlorphenesin. The product consists of two fabric bootees impregnated with the Tea-Tree natural derivative, and chemical ingredients, to be placed on each foot and left in place for a period of time. Used in the care of the feet to soften the skin in readiness for pedicure or to moisturise and nourish the skin on the feet. Packed in a green plastic wrapper designed for one application, with a net weight of 30grms .
Keywords
  • FOR BODY CARE
  • BOOTEES
  • PUT UP FOR RETAIL SALE
  • FOR THE FEET
  • IMPREGNATED
  • SKINCARE PREPARATIONS
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 3304 beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations. GIR 6 has been used to classify the goods to subheading level 330499 other than elsewhere specified within this heading. Also classified in accordance with: Heading 3304 Chapter note 3 Heading 3304 Section note 2 Harmonised System Explanatory Notes (HSEN) to heading: 33.04 (A)3)(B) Combined Nomenclature Explanatory Note CNEN to heading: 330499.