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Information for ruling 600012499

This section is Advance Tariff Ruling

Start date
24 Mar 2025
Expiry date
23 Mar 2028
Description
A bubble bath infused with honey extract. This is used to be swirled into a bath and help one relax. Packaged in a 350ml bottle.
Keywords
  • BATH ADDITIVES
  • AS LIQUID
  • BATH PREPARATIONS
  • FRAGRANCED
  • PUT UP FOR RETAIL SALE
  • HONEY
  • 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 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 5B has been used to identify the type of packaging: 350ml bottle GIR 6 has been used to classify the goods to subheading level 330730 - Perfumed bath salts and other bath preparations Also classified in accordance with: Harmonised System Explanatory Notes to heading 3307