Information for ruling 600010979
This section is Advance Tariff Ruling
- Start date
- 03 Sep 2024
- Expiry date
- 02 Sep 2027
- Commodity code
- 4001100000 (opens in new tab)
- Description
- Natural latex in liquid form. Used for cosmetic purposes for laying facial hair and for the application of prosthetic pieces. The latex can be moulded into the correct shape for face masks and the like, then put on with an applicator such as a latex sponge.
- Keywords
-
- LATEX, LIQUIDS
- OF NATURAL RUBBER LATEX
- IN BOTTLES
- 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 to Heading 4001 - Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip GIR 5B has been used to determine the packaging - Plastic bottles for transport and storage GIR 6 has been used to classify this product to sub-heading level 400110 - Natural rubber latex, whether or not prevulcanised Also classified in accordance with: Chapter Note 3 (a) to Chapter 40 Harmonised System Explanatory Note (HSEN) A to Heading 4001