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Information for ruling 600012616

This section is Advance Tariff Ruling

Start date
17 Mar 2025
Expiry date
16 Mar 2028
Description
A shampoo used for cleaning the hair and scalp. Packed in a plastic bottle, with a pink cap. It is made in China. Ingredients: Aqua, Sodium laureth Sulfate, Glycerin, Sodium Chloride, Cocamidopropyl Hydroxysultaine, Guar Hydroxpropyltrimonium Chloride, DMDM hydantoin, Perfume 6225293 Lotus Delight - IFF, Decyl Glucoside, PEG-150 Distearate, Disodium EDTA, Citric Acid, Polyquaternium-7, Sodium Hydroxide, Salicylic Acid, Camosine, Sodium Benzoate, Hydrolyzed Wheat protein, Methlparaben, Propylparaben
Keywords
  • HAIR
  • FOR CLEANING
  • HAIR PREPARATIONS
  • SHAMPOOS
  • FOR HUMAN USE
  • PUT UP FOR RETAIL SALE
  • BOTTLES
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 (GIRs): GIR 1 - has been used to classify this product by the terms of heading 3305 - Preparations for use on the hair. GIR 5(b) - has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 330510 - Shampoos. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3305. Chapter Note (2) refers.