Information for ruling 600014010
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2025
- Expiry date
- 29 Sep 2028
- Commodity code
- 3307490090 (opens in new tab)
- Description
- Scented wax cubes designed to perfume homes. Instructions for use: place 1-2 wax cubes in electric or wax melt burner (not included) and this perfumes the room. Dimensions: 3.60 in. x 2.70 in. x 1.00 in. 6 cubes packaged in a plastic pack.
- Keywords
-
- SCENTED
- FRAGRANCE
- PERFUMED
- IN SOLID FORM
- PARAFFIN WAX
- PUT UP FOR RETAIL SALE
- ROOM DEODORIZERS
- WAXES
- FOR MELTING
- 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 5B has been used to identify the type of packaging: plastic pack 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: Harmonised System Explanatory Notes to heading 3307