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Information for ruling 600010634

This section is Advance Tariff Ruling

Start date
19 Jul 2024
Expiry date
18 Jul 2027
Description
Hair curling rollers. They are used to curl strands of hair, by wrapping them around the cylindrical shape roller and leaving them in place for a while, to create curls when released. There are 8 black coloured curlers within the packet. They are packaged in a sealed polybag with a printed header card for retail sale.
Keywords
  • HAIR-CURLERS
  • HAIR
  • IN BAGS
  • CYLINDRICAL
  • PUT UP FOR RETAIL SALE
  • FOR CURLING 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 9615 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 8516, and parts thereof. GIR 5b - Has been used to identify the type of packaging: a sealed polybag packet with a printed header card. GIR 6 - Has been used to classify the goods to subheading level 961590 other than combs, hair-slides and the like. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9615 note 5.