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Information for ruling 600012412

This section is Advance Tariff Ruling

Start date
21 Feb 2025
Expiry date
20 Feb 2028
Description
Sanitary products. Period kit bag filled with bio-degradable period products. For the convenience of those on the go or travelling – emergency care workers, paramedics, RSPCA plus many others. Packed in a portable zipped carry toiletry bag measuring 25 x 20 x 8cm, with Internal poly pockets, a mesh sleeve, and a removable poly pouch. The kit containing: x 8 non applicator tampons, x 40 sanitary pads and pantie liners, plus one pack of 25 wet wipes. All tampons, pads, liners and the wet wipes, are made of certified organic bamboo, free from synthetic fibres or fragrances with biodegradable wrappers. Sold as a single kit or a case of 10 (packaged in a cardboard box).
Keywords
  • DISPOS. SANITARY TOWELS FOR ADULTS
  • FOR BODY CARE
  • PERIOD
  • FEMININE HYGIENE
  • TRAVELLING BAG
  • SANITARY PRODUCTS
  • WITH CARRYING HANDLE, BAGS
  • TAMPONS
Justification
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 9619 - Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material. GIR 3b has been used as the Sanitary towels (pads), tampons and similar articles are considered to be the essential character. GIR 5b has been used to identify the type of packaging: Sold as a single kit, a portable zipped carry toiletry bag 25 x 20 x 8cm or a case of 10 (packaged in a cardboard box). 8-digit code 96190040 - Of other textile materials; Sanitary towels (pads), tampons and similar articles. 10-digit code 9619004090 - Other than knitted or crocheted. Also classified in accordance with: Heading 9619 Additional chapter notes. Harmonised System Explanatory Notes (HSEN) Heading 9619 General notes refer.