Information for ruling 600011982
This section is Advance Tariff Ruling
- Start date
- 28 Jan 2025
- Expiry date
- 27 Jan 2028
- Commodity code
- 3307490090 (opens in new tab)
- Description
- Fruit car air fresheners supplied in bulk quantities. These are ideal to use in cars to give a nice fruit scent around the car. Comes in 4 different scents. They are individually in the shape of the fruit , have a smiley face and an attachment to hang them. 4 Pack contains Orange, Cherry, Strawberry and Lemon Ingredients: Paper, Aromatic alcohol acetate, Musk AHMT
- Keywords
-
- ROOM DEODORIZERS
- FOR VEHICLES
- SCENTED
- ODORIFEROUS SUBSTANCES
- 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 3307 - Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties GIR 6 has been used to classify the goods to subheading level 330749 – Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites: Other than 'agarbatti' and other odoriferous preparations which operate by burning 10 Digit Code 3307490090 – Other than technical aerosols that contain hydrofluorocarbons (hfcs) with global warming potential (gwp) of 150 or more Also classified in accordance with: Chapter 33 Notes 2, 3 and 4 Harmonised System Explanatory Notes (HSENs) to 3307