Information for ruling 600010328
This section is Advance Tariff Ruling
- Start date
- 10 May 2024
- Expiry date
- 09 May 2027
- Commodity code
- 3301294900 (opens in new tab)
- Description
- Bees honeycomb Absolute. Absolute essential oil, obtained by extraction with solvents of the waxes of Bees (Apideae). The material is an absolute substance of viscous, a thick liquid obtained by extraction resulting in the concrete (aromatic and waxy molecules). And then, an ethanolic purification is performed to eliminate the waxes resulting the absolute. Beeswax Absolute is extensively used in the perfumery industry where similar notes occur (as a modifier), or where rough or chemical corners of synthetic materials must be rounded off. Beeswax has natural fixative property with a soft long-lasting vanilla like undertone. It also makes an excellent choice as a rich and exotic fragrance in skin and haircare products.
- Keywords
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- CONCRETES
- ESSENTIAL OILS AND RESINOIDS
- ABSOLUTES
- ANIMAL WAXES
- ODORIFEROUS SUBSTANCES
- OLEORESINS
- PERFUMERY/COSMETIC OR TOILET PREP.
- 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: 3301 Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils. Essential oils other than those of citrus fruit. GIR 6 has been used to classify the goods to subheading level: 330129: Other than of Peppermint (Mentha Piperita) or, of other mints. Other than of Clove, niaouli and ylang-ylang. 8 – Digit code: 33012949 Not deterpenated. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading: 3301 (A) Combined Nomenclature Explanatory Note CNEN to heading: 3301