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Information for ruling 600009858

This section is Advance Tariff Ruling

Start date
22 Feb 2024
Expiry date
21 Feb 2027
Description
Shampoo used for washing hair with macadamia oil extract. It is in a black and gold 400ml bottle, and produced in China. ingredients: Aqua, Disodium Edta, Guar Hydroxypropyl Trimonium Chloride, Sodium Laureth Sulfate, Cocamide Mea, Cocamidopropyl Betaine, Glycol Distearate, Polyquarternium-7, Citric Acid, Macadamia Ternifolia Seed Oil , Peg-7 Glyceryl Cocoate, Parfum, DMDM Hydantoin, Sodium Chloride, Cocos Nucifera (Coconut) water, maltodextrin.
Keywords
  • HAIR
  • HAIR PREPARATIONS
  • SHAMPOOS
  • PUT UP FOR RETAIL SALE
  • FOR WASHING
  • HAIR PRODUCT
  • BOTTLES
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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 3305 - Preparations for use on the hair. GIR 6 has been used to classify the goods to subheading level 330510 - Shampoos. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3305. Notes (HSENs) to heading 3305. Section Note (2) refers WCO Opinions to heading subheading 330510.