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Information for ruling 600012324

This section is Advance Tariff Ruling

Start date
12 Feb 2025
Expiry date
11 Feb 2028
Description
Black Castor Oil and Avocado Leave In Conditioner 250ml Hair conditioner that is used to help replenish and detangle hair and leave your hair looking healthier, in a brown plastic tube with a brown lid. Ingredients: Aqua, Dimethicone, Polyquaternium-37, Diglycerin, Hydrolyzed Soy Protein Pg-Propyl Methylsilanediol, Phenoxyethanol, C13-16 Isoparaffin, Parfum, Trideceth-6, Caprylyl Glycol, Panthenol, Ricinus Communis (Castor) Seed Oil, Persea Gratissima (Avocado) Oil
Keywords
  • FOR HAIR
  • HAIR CONDITIONER
  • HAIR PREPARATIONS
  • PUT UP FOR RETAIL SALE
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 3305 - Preparations for use on the hair GIR 6 has been used to classify the goods to subheading level 330590 – Other than elsewhere specified within the heading Also classified in accordance with: Chapter 33 Section Note 2 Harmonised System Explanatory Notes (HSENs) to 3305