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Information for ruling 600012498

This section is Advance Tariff Ruling

Start date
24 Mar 2025
Expiry date
23 Mar 2028
Description
A trio of body mists. Product is used to help hydrate the skin and leave body feeling and smelling fresh throughout the day. Presented in 3 different scents. Packaged in 3 x 50ml bottles for retail sale.
Keywords
  • FOR BODY CARE
  • PACKAGED AS A SET
  • AS SPRAY
  • PERFUMES AND TOILET WATERS
  • IN BOTTLES
  • FRAGRANCE
  • PERFUMERY/COSMETIC OR TOILET PREP.
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 3303 - Perfumes and toilet waters GIR 5B has been used to identify the type of packaging: 3 x 50ml bottles 8 - digit code 33030090 - Toilet waters Also classified in accordance with: Harmonised System Explanatory Notes to heading 3303