Information for ruling 600010445
This section is Advance Tariff Ruling
- Start date
- 29 May 2024
- Expiry date
- 28 May 2027
- Commodity code
- 3305900000 (opens in new tab)
- Description
- Used of hair and skin conditioning. Made from tallow sourced from Camel bone marrow. Made with the process of rendering the fat using heat to turn into clear oil, and white solid at room temperature. It works by conditioning the hair and skin. It is packaged in 500g High Density Polyethylene (HDPE) plastic tubs.
- Keywords
-
- FOR SKIN TREATMENT
- ANIMAL FATS, OILS, AND EXTRACTS
- OILS
- ANIMAL OILS ANIMAL PARTS
- FOR HAIR
- 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 3305: Preparations for use on the hair. GIR 3c has been used as it is considered there is no essential character to this product, and it is therefore classified to the last heading in numerical order within the tariff. GIR 5(b) has been used to identify the packaging: 500g HDPE plastic tub GIR 6 Has been used to classify this product by the terms of heading 330590: Other than elsewhere specified or included Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 3305 Chapter note 3 to chapter 33