Information for ruling 600010196
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 3304990000 (opens in new tab)
- Description
- A ladies fragrant gift set. This comprises of a 50ml glass bottle of Eau de toilet and a 160ml tube of body lotion.These are packaged in a cardboard gift box
- Keywords
- PUT UP FOR RETAIL SALE TOILET WATERS SKINCARE PREPARATIONS PERFUMES AND TOILET WATERS BODY LOTIONS SETS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3304: Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; man-icure or pedicure preparations GIR 3c has been used as the items have equal merit. The body lotion is classified in the last heading in numerical order GIR 5b Has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 330499: Other than lip make-up preparations, other than eye make-up preparations, other than manicure or pedi-cure preparations, other than powders, whether or not compressed Also classified in accordance with: Harmonised System Explanatory Notes to heading 3304