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Information for ruling 600014072

This section is Advance Tariff Ruling

Start date
12 Nov 2025
Expiry date
11 Nov 2028
Description
Cooling face mist that is used to hydrate and revitalise the skin. It contains the following ingredients: aqua (water), glycerin, aloe barbadensis (aloe vera) leaf water, peg-40 hydrogenated castor oil, phenoxyethanol, xylitylglucoside, butylene glycol, anhydroxylitol, sodium benzoate, menthoxypropanediol, parfum (fragrance), xylitol, ethylhexylglycerin, citric acid, glucose, sodium hyaluronate, sodium ascorbyl phosphate, camellia sinensis leaf extract, hydroxyacetophenone, benzyl salicylate, linalool, linalyl acetate and tetramethyl acetyloctahydronaphthalenes. It is packaged in 75ml polyethylene bottle with polypropylene spray and cover. It is shipped in a cardboard box.
Keywords
  • SODIUM BENZOATE
  • GLUCOSE
  • AS SPRAY
  • PUT UP FOR RETAIL SALE
  • SKINCARE PREPARATIONS
  • PERFUMED
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: Classification has been determined in accordance with the following: General interpretative rules (GIR’s): GIR 1 has been used to classify this product to Heading 3304 - Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations GIR 5b has been used to determine the packaging - polyethylene bottle. GIR 6 has been used to classify this product to sub-heading level 330499 - Other than lip, eye or manicure and pedicure preparations; Other than powder, whether or not compressed. Also classified in accordance with: Chapter Note 3 to Chapter 33 Harmonised System Explanatory Note (HSEN) to heading 3304 A (3)