Information for ruling 600012334
This section is Advance Tariff Ruling
- Start date
- 04 Mar 2025
- Expiry date
- 03 Mar 2028
- Commodity code
- 3306100000 (opens in new tab)
- Description
- Hemp Toothpaste with Toothbrush Hemp Toothpaste to clean teeth with a 'free' plastic toothbrush, green and cream in colour. Packaged together within a box. Ingredients: Aqua, Sorbitol, Hydrated Silica, Sodium Lauryl Suifate, Cellulose Gum, Aroma, Cocamidopropyl Betaine, Peg 400, Cannabis Sativa Seed Oil, Chondrus Crispus(Carrageenan), Sodium Saccharin, Tetrasodium Pyrophosphate, Sodium Benzotae, Benzyl Alcohol, CI 19140, CI 42090, Linalool, Geraniol
- Keywords
-
- TOOTH BRUSHES
- TOOTHPASTES
- ORAL HYGIENE PREPARATIONS
- PUT UP FOR RETAIL SALE
- SETS
- 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 3306 - Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages GIR 3b has been used as the toothpaste is considered to be the essential character. GIR 5b has been used to identify the type of packaging – in a box with a toothbrush. GIR 6 has been used to classify the goods to subheading level 330610 - Dentrifices Also classified in accordance with: Chapter 33 Section Note 2 Harmonised System Explanatory Notes (HSENs) to 3306