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Information for ruling 600009875

This section is Advance Tariff Ruling

Start date
06 Mar 2024
Expiry date
05 Mar 2027
Description
Hair shampoo This product is a moisturising, hydrating, smoothing human hair shampoo with coconut water and Argan oil extract, used to cleanse and improve the volume, feel, and appearance of hair. The product is vegan, and cruelty free. Presented in a coloured plastic bottle with a hand pump top to dispense the shampoo. The bottle is recyclable, the pump is not. AQUA – Dissolvine Na2 - Activsoft C-14 - RSAW ESB70/ZA - Fil-Amide® 301 - Euroquat PK37 - 珠光浆 - Merquat 550L Polymer, Citric acid Anhydrous - Lipovol G - Tegosoft GC - Parfum PF待定 - RaysonCare DH - Sodium Chloride - Argan Oil.
Keywords
HAIR PREPARATIONS FOR HUMAN USE PERFUMES WITH COLOURED PLASTICS FOR CLEANING IN BOTTLES SHAMPOOS FOR WASHING
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 as 350ml plastic bottle with an integrated top and hand pump. GIR 6 - has been used to classify the goods to subheading level 330510 Shampoos. Also classified in accordance with: Section Note 2 to Chapter 33. Chapter Note 3 to Chapter 33. Harmonised System Explanatory Notes (HSEN) Chapter 30 note 1 (e). Harmonised System Explanatory Notes (HSEN) Heading 30.04 note 1 (c). Harmonised System Explanatory Notes (HSEN) to Heading 3305. Combined Nomenclature Explanatory Note (CNEN 3305.