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Information for ruling 600009953

This section is Advance Tariff Ruling

Start date
07 Mar 2024
Expiry date
06 Mar 2027
Description
Hair volumising foam. This product is a spray foam used to provide bounce and added fullness to the hair. It is supplied in a 200ml plastic pump spray bottle with a cap and a wraparound label describing the product. This product is vegan friendly. Containing: DI water - Propylene Glycol USP - PVP/VA W-735 - Eumulgin® CO 40 - Troycare poe - Sensiva® SC 50 - Dissolvine Na2 - Citric acid Anhydrous - Herbal Treat 6019929
Keywords
  • OF FOAM
  • HAIR PREPARATIONS
  • FOR HUMAN USE
  • PUMP
  • HAIR CARE PRODUCTS
  • FOR SPRAYING
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 5a - Has been used to identify the type of packaging: Plastic bottle with pump spray and cap. 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 Chapter note 3. Chapter 33 Section Note 2 Harmonised System Explanatory Notes (HSEN) Section VI note 2. Combined Nomenclature Explanatory Note CNEN to heading: 33.05. Schenker Ruling(Regulation (EEC) No 2454_93