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Information for ruling 600013535

This section is Advance Tariff Ruling

Start date
05 Aug 2025
Expiry date
04 Aug 2028
Description
Gel Hand Sanitiser Packaging: 50ml and 70ml bottles
Keywords
  • HAND SANITISER
  • AS LIQUID
  • ETHANOL
  • PUT UP FOR RETAIL SALE
  • CHEMICAL PREPARATIONS
  • IN BOTTLES
  • GELS
  • DISINFECTANTS
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 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) GIR 5 (b)- has been used to identify the type of packaging - in 50ml and 70ml bottles The bottles are then packaged in brown bulk shipping cartons. GIR 6 - has been used to classify the goods to subheading level 380894 Disinfectants 8 Digit Code 38089490 – Other than based on quaternary ammonium salts; other than those based on halogenated compounds 10 Digit Code 3808949090 – Other Than technical aerosols that contain hydrofluorocarbons (HFCs) with global warming potential (GWP) of 150 or more Also Classified in accordance with: Chapter Note 1 to Chapter 38 Harmonised System Explanatory Note (IV) to Subheading 3808.