Information for ruling 600010084
This section is Advance Tariff Ruling
- Start date
- 25 Mar 2024
- Expiry date
- 24 Mar 2027
- Commodity code
- 3307490090 (opens in new tab)
- Description
- Room deodoriser. The product is used to deodorise the air in rooms, on cloth, or anywhere an unpleasant odour is present. Made from Japanese Pine Extract, Camelia Extract and Oxalis Extract (all-natural plant based extracted materials) to be diluted with water before use. The products appearance is a clear liquid but can change colour to a dull yellow due to the conditions of the growing season. Presented in a range of plastic bottles of 100cc, 500cc and 1L all with screw tops. Packaged in cardboard boxes ranging from The 100cc, 100 to 130 bottles. 100cc – 25 to 30 bottles. 1l – 13 to 15 bottles per box. The product is intended for wholesale and retail sale.
- Keywords
- ROOM DEODORIZERS AS LIQUID PUT UP FOR RETAIL SALE BOTTLES ODORIFEROUS SUBSTANCES
- 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 3307: pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified on included. prepared room deodorisers, whether or not perfumed or having disinfectant properties. GIR 3b has been used as the essential character of the product is a room deodoriser GIR 5b has been used to identify the type of packaging. Packet in 100cc, 500cc and 1L screw top bottles, then into cardboard boxes. GIR 6 has been used to classify the goods to subheading level 330749: Other preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites. 10-digit code – 3307490090 - Other than Technical aerosols that contain hydrofluorocarbons (HFCs) with global warming potential (GWP) of 150 or more Also classified in accordance with: Heading 3307 Chapter notes 2,3,4. Heading 3307 Section note 2 Section VI Notes 2 Harmonised System Explanatory Note (HSEN) 33.07 (2)