Information for ruling 600009982
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 3401300000 (opens in new tab)
- Description
- Tea Tree Oil Antibacterial Handwash A product intended for cleaning hands. Packaged in a clear 500ml labelled plastic pump dispenser bottle. 12 bottles per case.
- 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 3401 - Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent GIR 5(b) Has been used to identify the packaging: Packaged in a 500ml plastic pump dispenser bottle – 12 bottles per case. GIR 6 Has been used to classify this product by the terms of heading 340130 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap. Also classified in accordance with: Heading 3401 Chapter note 2. Harmonised System Explanatory Note (HSEN) 3401.30. Harmonised System Explanatory Note (HSEN) Classification Opinion, (1)