Information for ruling 600009962
This section is Advance Tariff Ruling
- Start date
- 29 Apr 2024
- Expiry date
- 28 Apr 2027
- Commodity code
- 3306100000 (opens in new tab)
- Description
- A toothbrush and toothpaste boxed together. The toothbrush has a bamboo handle with purple bristles, used for cleaning teeth. The toothpaste is a 100ml tube of purple toothpaste, to be used with the toothbrush, protecting teeth against staining. Made in China. I have classified this product to the essential character and last in the numerical order. Ingredients: Aqua, Sorbitol, Silica, Sodium lauryl Sulfate, Cellulose Gum, Aroma, Cocamidopropyl Betaine, Peg-400, Hydrated Silica-Purple, Sodium Saccharin, Tetrasodium Pyrophosohate, Sodium Benzotae, Benzyl Alcohol, CI-51319, Linalool, Geraniol.
- Keywords
-
- TOOTH BRUSHES
- TOOTHPASTES
- DENTAL PREPARATIONS
- OF BAMBOO
- PUT UP FOR RETAIL SALE
- FOR CLEANING TEETH
- 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 the goods to subheading level 3306 - Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. GIR 3(b) has been used as the toothpaste is the main character GIR 5(b) has been used to identify the type of packaging. The product is packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 330610 - Dentifrices. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to 3306 Note (1)