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Information for ruling 600012325

This section is Advance Tariff Ruling

Start date
26 Feb 2025
Expiry date
25 Feb 2028
Description
Tea Tree Face Sheet Mask 18ml Face sheet mask that is used to leave the skin looking revitalised and hydrated. Packaged in a sachet with a tear off strip. Ingredients: Aqua, Propanediol, Diglycerin, PEG-40 Hydrogenated Castor Oil, Phenoxyethanol, Butylene Glycol, Caprylyl Glycol, Acrylates/C10-30 Alkyl Acrylate Crosspolymer, Triethanolamine, Panthenol, Disodium Edta, Hydroxyethylcellulose, Melaleuca Alternifolia (Tea Tree) Leaf Oil, Gentiana Lutea Root Extract, Selaginella Tamariscina Extract, Scutellaria Baicalensis Root Extract, Artemisia Annua Extract
Keywords
  • TEA TREE OIL
  • FACE MASKS
  • PUT UP FOR RETAIL SALE
  • AS SHEETS
  • 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)). 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 330790 – Other than elsewhere specified or included in this heading Also classified in accordance with: Chapter 33 Notes 3 and 4 Harmonised System Explanatory Notes (HSENs) to 3307 WCO opinions 3307.90/4