Information for ruling 600010684
This section is Advance Tariff Ruling
- Start date
- 25 Jun 2024
- Expiry date
- 24 Jun 2027
- Commodity code
- 3304990000 (opens in new tab)
- Description
- A preparation for the skin, in the form of body lotion. Used to nourish and moisturise the skin. The item is is packaged in a 100% recyclable satin finish tube and has a matte metallic pantone flip cap.
- Keywords
-
- FOR SKIN TREATMENT
- SKIN
- PUT UP FOR RETAIL SALE
- BODY LOTIONS
- SKINCARE PREPARATIONS
- 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 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 pedicure preparations, other than powders, whether or not compressed Also classified in accordance with: Harmonised System Explanatory Notes to heading 3304