Information for ruling 600010095
This section is Advance Tariff Ruling
- Start date
- 22 Mar 2024
- Expiry date
- 21 Mar 2027
- Commodity code
- 3307900000 (opens in new tab)
- Description
- A 100g tube of toothpaste with mint which is designed for dogs. The ingredients include sorbitol, quartz, deionised water, peppermint oil & spearmint oil. It is put up for retail sale.
- Keywords
- TOOTHPASTES PEPPERMINT FOR DOGS MINT FOR ANIMALS DENTAL HYGIENE PREPARATIONS PUT UP FOR RETAIL SALE FOR PETS OIL OF PEPPERMINT
- 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 of 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 or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties. GIR 5(b) - has been used to identify the type of packaging: 100g tube. GIR 6 - has been used to classify the goods to subheading level 330790: Other than elsewhere specified. Also classified in accordance with: Chapter note 4 to chapter 33 The Harmonized System Explanatory Notes (HSENs) to heading 3307 including note (V)(6)