Information for ruling 600013475
This section is Advance Tariff Ruling
- Start date
- 06 Aug 2025
- Expiry date
- 05 Aug 2028
- Commodity code
- 3307490090 (opens in new tab)
- Description
- Winter Large Home Scenting Set 3 items with the same "Winter" fragrance; diffuser (150ml), home spray (100ml) and mineral votive candle (140g) in a glass vessel. It is packaged within a white cardboard box.
- Keywords
-
- CANDLES
- OF GLASS
- SPRAYS
- ROOM DEODORIZERS
- GOODS PUT UP IN SETS
- FRAGRANCE
- 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 3307 - Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties GIR 3b has been used as the fragranced diffuser & home spray are considered to be the essential character. GIR 5 b has been used to identify the type of packaging - white cardboard box. GIR 6 has been used to classify the goods to subheading level 330749 - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites; other than 'agarbatti' and other odoriferous preparations which operate by burning 10 Digit Code 3307490090 - Other than Technical aerosols that contain hydrofluorocarbons (HFCs) with global warming potential (GWP) of 150 or more Also classified in accordance with: Section VI Note 2 Chapter 33 Note 3 and 4 Harmonised System Explanatory Notes (HSEN)s to Heading 3307