Information for ruling 600012843
This section is Advance Tariff Ruling
- Start date
- 21 May 2025
- Expiry date
- 20 May 2028
- Commodity code
- 3824999390 (opens in new tab)
- Description
- A heated eye compress used to treat eye conditions by unblocking glands and reducing inflammation. The outer fabric of the mask is made of polyester and cotton with inner cotton pouch filled with silica gel beads and adjustable neoprene strap. The gel beads includes silica gel, water, glycerin. Measuring 20cm x 10cm and weighs 150g. Colour: grey with white pouch. Packaged in an ethylene vinyl acetate (EVA) zip-lock pouch with instruction card.
- Keywords
-
- HEATING PADS
- GLYCERIN
- EYES
- EYE MASKS
- CHEMICAL PREPARATIONS
- WATER
- OF COTTON
- OF POLYESTER
- MASKS
- OF TEXTILE MATERIAL
- SILICATES
- 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 3824 - Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included GIR 3B has been used as the gel is considered to be the essential character. GIR 5B has been used to identify the type of packaging: EVA zip-lock pouch GIR 6 has been used to classify the goods to subheading level 382499 - Other than elsewhere specified 8 Digit Code 38249993 - Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included; Other than in the form of a liquid at 20 °c 10 Digit Code 3824999390 - Other than elsewhere specified in this heading Also classified in accordance with: Harmonised System Explanatory Notes to heading 3824