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Information for ruling 600009865

This section is Advance Tariff Ruling

Start date
04 Mar 2024
Expiry date
03 Mar 2027
Description
A hair 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 hair conditioner comes in a 400ml plastic bottle with a black press button lid. Produced in China. Ingredients: Aqua, Sodium laureth Sulfate, Cocamidopropyl Betaine, Cocamide Mea, Glycol Distearate, Glycerin, Sodium Chloride, Eucalyptus Globulus leaf Extract, Parfum, Polyquaternium-10, Sodium Benzoate, Guar Hydroxpropyl Trimonium Chloride, Citric Acid, Potassium Sorbate.
Keywords
FOR HAIR HAIR PRODUCT PLASTICS HAIR CONDITIONER IN BOTTLES PUT UP FOR RETAIL SALE HAIR PREPARATIONS
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 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.