Information for ruling 600012691
This section is Advance Tariff Ruling
- Start date
- 19 Mar 2025
- Expiry date
- 18 Mar 2028
- Commodity code
- 3306100000 (opens in new tab)
- Description
- A toothpaste used for cleaning teeth and gums. It is in a 60ml pink bottle with a pump dispenser and a clear plastic lid. Made in China. Ingredients: Aqua, Sorbitol, Glycerin. Hydrated Silica, PEG-400, Cellulose Gum, Xanthan Gum, Sodium Lauryl Sulfate, Methylparaben, Sodium Flouride, Tetrasodium Pyrophosphate, Sodium Saccharin, Citric Acid, Mentholum, Flavour,
- Keywords
-
- DENTAL USE
- TOOTHPASTES
- DENTAL HYGIENE PREPARATIONS
- ORAL HYGIENE PREPARATIONS
- FOR HUMAN USE
- PUT UP FOR RETAIL SALE
- FOR CLEANING TEETH
- 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 3306 - Preparations for oral or dental hygiene, including denture fixatives pastes and powders; yarns used to clean between the teeth (dental floss), in individual retail packages. GIR 5(b) has been used to identify the type of packaging. A bottle with a pump dispenser and lid. GIR 6 has been used to classify this product by the terms of heading 330610 - Dentrifices. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3306.