Information for ruling 600010905
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2024
- Expiry date
- 07 Aug 2027
- Commodity code
- 3304990000 (opens in new tab)
- Description
- A cosmetic finishing mist intended to provide a shimmer to skin after moisturising. Packaged in 100ml spray bottles for retail sale.
- Keywords
-
- BEAUTY PREPARATIONS
- SPRAYS
- PUT UP FOR RETAIL SALE
- SKINCARE PREPARATIONS
- BEAUTY PRODUCTS
- 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 to Heading 3304 - Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations GIR 5b has been used to determine the packaging - 100ml plastic spray bottles for transport and storage GIR 6 has been used to classify this product to sub-heading level 330499 - Other than Lip or Eye make-up preparations; other than Manicure or pedicure preparations; other than powders, whether or not compressed Also classified in accordance with: Chapter Note 3 to Chapter 33 Harmonised System Explanatory Note (HSEN) A(3) to heading 3304