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Information for ruling 600009862

This section is Advance Tariff Ruling

Start date
01 Mar 2024
Expiry date
28 Feb 2027
Description
A botanical aloe vera shampoo used for washing the hair by adding a small amount lathered into the hair and then rinsed out. It comes in a green 400ml bottle and made in China. Ingredients: Aqua. Disodium Edta, Guar Hydroxphropyl Trimonium Chloride, Sodium laureth Sulfate, Cocamide Mea, Cocamidopropyl Betaine, Sodium Choloride, Glycol Distearate, Polyquaterernium-7, Methylparaben, Propylparaben, Citric Acid, Vitis Vinefera (Grape) seed oil, Peg-7 Glyceryl Cocoate, Parfum, DMDM Hydantoin, Sodium Chloride, Coos nucifera (coconut) water, 1,2 Hexanediol.
Keywords
  • SHAMPOOS
  • OF PLASTIC
  • 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 Notes (2) refers WCO opinions to heading subheading 330510.