Information for ruling 600009979
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 3305900000 (opens in new tab)
- Description
- Hair Conditioner. A product intended to moisturise and hydrate hair in order to improve its appearance. Packaged in a 350ml plastic pump dispenser bottle. Vegan and cruelty free product as indicated on packaging.
- 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 packaging: Packaged in a 350ml plastic pump dispenser bottle. GIR 6 Has been used to classify this product by the terms of heading 330590: Other than elsewhere specified or included in this heading. Also classified in accordance with: HSENs to heading 3305.