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Information for ruling 600012794

This section is Advance Tariff Ruling

Start date
22 Apr 2025
Expiry date
21 Apr 2028
Description
A hair preparation, presented in a tube with a brush/wand applicator that is used to create a strong hold to keep hair in place. Packaged in a 10ml tube. Produced in China.
Keywords
  • HAIR PREPARATIONS
  • HAIR PRODUCT
  • PUT UP FOR RETAIL SALE
  • TUBES
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity code 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 5b has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 330530 - Preparations for use on the hair – hair lacquers Also classified in accordance with: Section Note 2 to Chapter 33. Chapter Note 3 to Chapter 33 Harmonised System Explanatory Notes (HSEN) to Heading 33.05