Information for ruling 600012503
This section is Advance Tariff Ruling
- Start date
- 24 Mar 2025
- Expiry date
- 23 Mar 2028
- Commodity code
- 3305900000 (opens in new tab)
- Description
- Oil infused with honey extract intended to be used on hair, skin and cuticles. This helps to hydrate any dry areas. Packaged in a 70ml bottle for retail sale.
- Keywords
-
- FOR BODY CARE
- SKIN
- HAIR PREPARATIONS
- AS LIQUID
- HAIR OILS
- IN BOTTLES
- OILS
- PERFUMERY/COSMETIC OR TOILET PREP.
- SKINCARE PREPARATIONS
- 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 3305 - Preparations for use on the hair GIR 3C has been used as it is considered there is no essential character to this product, and it is therefore classified to the last heading in numerical order within the tariff. GIR 5B has been used to identify the type of packaging: 70ml bottle GIR 6 has been used to classify the goods to subheading level 330590 - Other than shampoos, preparations for permanent waving or straightening, hair lacquers. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3305