Information for ruling 600010198
This section is Advance Tariff Ruling
- Start date
- 08 Apr 2024
- Expiry date
- 07 Apr 2027
- Commodity code
- 3307200000 (opens in new tab)
- Description
- A mans fragrant gift set. This comprises of a 75ml glass bottle of Eau de toilette, a fragrant roll on deodorant and a 250ml plastic bottle of hair and body wash.
- Keywords
- PUT UP FOR RETAIL SALE TOILET WATERS PERFUMES AND TOILET WATERS PERSONAL DEODORANTS 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 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 3c has been used, as the items have equal merit. The deodorant is classified in the last heading in numerical order GIR 5b has been used to identify the type of packaging. GIR 6 has been used to classify this product by the terms of heading 330720: Personal deodorants and antiperspirants Also classified in accordance with: Harmonised System Explanatory Notes to heading 3307