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Information for ruling 600012846

This section is Advance Tariff Ruling

Start date
21 May 2025
Expiry date
20 May 2028
Description
A postpartum perineal pack kit. Kit includes a soft frosted thermoplastic polyurethane (TPU) shell filled with gel (water, glycerin) and cooling witch hazel non-woven wipes. This is used as a cooling relief for the vaginal area, aiding postpartum recovery, pain management, and soothing delicate areas after childbirth. Gel is oval-shaped measuring 15cm x 8cm and weights 180g. Gel is sealed in a soft frosted TPU pouch. Packaged in an EVA zip-lock pouch with wipes included.
Keywords
  • WIPES
  • GLYCERIN
  • THERMOPLASTIC POLYURETHANE
  • FOR HEALTH USE
  • FOR COOLING
  • PUT UP FOR RETAIL SALE
  • OF NONWOVEN
  • GELS
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