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Information for ruling 600009866

This section is Advance Tariff Ruling

Start date
29 Feb 2024
Expiry date
27 Feb 2027
Description
Hair conditioner. A botanics hair conditioning preparation used to help boost moisture in dry dull hair. Designed as a 3-minute treatment to be massaged into the hair to improve the feel and the appearance of the hair. Containing CETRIMONIUM CHLORIDE, CETEARYL ALCOHOL, ISOPROPYL PALMITATE, DIMETHICONE, EUCALYPTUS GLOBULUS LEAF EXTRACT, CITRUS AURANTIUM DULCIS (ORANGE) FRUIT EXTRACT, PANTHENOL, MICROCRYSTALLINE CELLULOSE, CELLULOSE GUM, TOCOPHERYL ACETATE, HYDROLYZED GELATIN, CETEARETH-25, H305, PARFUM, PHENOXYETHANOL, SODIUM BENZOATE, BENZYL ALCOHOL, CITRIC ACID. Packaged in a poly tube of 150 ml – 5.072fl-oz for retail sale.
Keywords
  • HAIR PREPARATIONS
  • FOR HUMAN USE
  • PUT UP FOR RETAIL SALE
  • HAIR CONDITIONER
  • PLASTIC BOTTLES
  • 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 (GIR)s: GIR 1 - Has been used to classify this product by the terms of heading 3305: Preparations for use on the hair. GIR 5 (b) - Has been used to identify the type of packaging: Plastic tube, external box made from cardboard. GIR 6 - Has been used to classify the goods to subheading level 330590: Other than shampoos, preparations for permanent waving or straightening, hair lacquers. Also classified in accordance with: Chapter 33 note 3 Harmonised System Explanatory Notes (HSEN) Section VI note 2 Harmonised System Explanatory Notes (HSEN) heading 3505 note 4 Combined Nomenclature Explanatory Note CNEN to heading: