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Information for ruling 600009859

This section is Advance Tariff Ruling

Start date
26 Feb 2024
Expiry date
25 Feb 2027
Description
Shampoo used for cleaning hair by adding a small amount, lathered and massaged into hair and head. It is packed in a silver and purple bottle 400ml produced in China. Ingredients: Aqua, Sodium Laureth Sulfate, Cocamidopropyl Betaine, Sodium Chloride, Styrene/Acrylates Copolymer, DMDM Hydantoin, Parfum, Hydrolyzed soy Protein PG-Propyl Methylsilanediol, Disodium EDTA , Citric Acid, CI-60730
Keywords
  • FOR CLEANING
  • HAIR PREPARATIONS
  • SHAMPOOS
  • PUT UP FOR RETAIL SALE
  • FOR WASHING
  • BOTTLES
  • FOR HAIR
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity code 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. Section Note (2) refers. WCO opinions to heading subheading 330510.