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Information for ruling 600012333

This section is Advance Tariff Ruling

Start date
04 Mar 2025
Expiry date
03 Mar 2028
Description
Tea Tree and Peppermint Hand Pack 30ml A hand pack (impregnated gloves), which are used to moisturise and help repair dry and chapped hands in a sachet with a tear off top. Ingredients: Aqua, Urea, Paraffinum Liquidum, Ethylhexyl Palmitate, Petrolatum, Glycerin, Glyceryl Stearate, PEG-40 Sorbitan Stearate, Potassium Cetyl Phosphate, Cetearyl Alcohol, Steareth-21, Phenoxyethanol, Steareth-2, Dimethicone, Sodium Acrylate/Sodium Acryloyldimethyl Taurate Copolymer, Isohexadecane, Polysorbate 80, Sorbitan Oleate, Parfum, Tocopheryl Acetate, Butyrospermum Parkii Butter, Chlorphenesin, Carbomer, Triethanolamine, Butylene Glycol, Melaleuca Alternifolia Flower/Leaf/Stem Extract, Xanthan Gum, Pentylene Glycol, Mentha Piperita Extract
Keywords
  • TEA TREE OIL
  • PEPPERMINT
  • HANDS
  • PUT UP FOR RETAIL SALE
  • IMPREGNATED
  • SKINCARE PREPARATIONS
  • GLOVES
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