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Information for ruling 600009860

This section is Advance Tariff Ruling

Start date
26 Feb 2024
Expiry date
25 Feb 2027
Description
A conditioner to be used alongside a shampoo to massage a small amount through the hair and to the tips to improve the texture of the hair. The conditioner comes in a 400ml plastic bottle which is a pink and silver colour, with a black press button lid. It is produced in China. The ingredients are: Aqua, Cetearyl Alcohol, Cetrimonium Chloride, Polyquternium-47, DMDM Hydantoin, Parfum, Hydrolyzed Soy Protein PG-Propyl Methysilanediol, Guar Hydroxpropyltrimonium Chloride, CI-17200, CI-42090.
Keywords
  • HAIR PREPARATIONS
  • PUT UP FOR RETAIL SALE
  • HAIR CONDITIONER
  • BOTTLES
  • FOR HAIR
  • HAIR CARE PRODUCTS
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 this product by the terms of subheading level 330590 - Other than elsewhere specified or included. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3305. Section Note (2) refers.