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Information for ruling 600009861

This section is Advance Tariff Ruling

Start date
26 Feb 2024
Expiry date
25 Feb 2027
Description
A hair conditioner which is massaged into the hair to improve the feel and the appearance of the hair. It is made in China and is in a green bottle with a green press button lid. Ingredients: Aqua, Cetearyl alcohol Cetrimonium Chloride, Polyquaternium-47, DMDM Hydantoin, Hydrolyzed soy Protein PG-propyl Methylsilanediol, Parfum, Hydroxyethlcellulose, Melaleuca Alternifolia (Tea Tree) Leaf Oil, CI-19140, 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 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 - Preparation for use on the hair. GIR 6 has been used to classify the goods to 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.