Information for ruling 600010067
This section is Advance Tariff Ruling
- Start date
- 28 Mar 2024
- Expiry date
- 27 Mar 2027
- Commodity code
- 7018101990 (opens in new tab)
- Description
- Ear seeds are made of small glass seeds or beads, that are supplied with adhesive tape for application. They are used for auriculotherapy, a practice rooted in traditional Chinese medicine, to alleviate various conditions, including anxiety, stress, insomnia etc. They are usually held in place with adhesive tape and can be left on the ear for several days to provide continuous stimulation. Ear seeds work by stimulating specific acupressure points on the ear, which are believed to correspond to different organs and systems in the body. This stimulation is thought to regulate energy flow and promote relaxation, thus helping to reduce anxiety. They are presented in small box, each containing multiple seeds or beads which includes instructions for application and usage.
- Keywords
- BEADS AS CRYSTALS OF GLASS FOR THE EARS NOT HAND-MADE
- 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)) GIR 1 has been used to classify this product by the terms of heading 7018 - Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres not exceeding 1 mm in diameter GIR 3b has been used to determine that the decorative purpose is the essential character as per the tariff GIR 5 (b) - has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level - 701810 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass small wares 8 Digit Code - 70181019 Glass Beads other than cut and mechanically polished 10 Digit Code - 7018101990 other than handmade Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 7018 Note (A) Harmonized System Explanatory Notes (HSENs) to heading 7018