Information for ruling 600012847
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 breast gel pack which includes cooling patches, breast hot and cool gel packs. The breast hot and cool gel pack outer fabric is made of spandex and cotton, filled with gel which contains water, methylene bisacrylamide, and glycerin. Circular in shape, 12cm diameter and weight 200g per pack. The nipple patches for cracked nipples contain glycerin and water. Patches can be usable for up to 48 hours. Patches measuring 5cm diameter. The heat and cold therapy is used for breastfeeding relief (e.g., engorgement, pain) and soothing cracked nipples. Packaged in an EVA zip-lock pouch with patches included.
- Keywords
-
- OF TEXTILE MATERIAL
- GLYCERIN
- FOR HEALTH USE
- PUT UP FOR RETAIL SALE
- WATER
- GELS
- OF COTTON
- FOR HEATING
- OF SPANDEX
- CHEMICAL PRODUCTS
- FOR COOLING
- 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