Information for ruling 600014074
This section is Advance Tariff Ruling
- Start date
- 18 Oct 2025
- Expiry date
- 17 Oct 2028
- Commodity code
- 3304990000 (opens in new tab)
- Description
- This product is a lip balm that is used to provide a layer on the lip surface, sealing in moisture and protecting the lips from external exposure. The product contains the following ingredients: petrolatum, isopropyl myristate, cera microcristallina, butyrospermum parkii (shea) butter, olea europaea (olive) fruit oil, vitis vinifera (grape) seed oil, tocopheryl acetate, ethylhexyl palmitate, sorbeth-30 tetraoleate, lactic acid, ethylhexylglycerin, aqua (water), palmitoyl tripeptide-38, acetyl hexapeptide-38, acetyl hexapeptide-37, hexapeptide-3. The product is packaged in a 15g polythene tube. It is shipped in cardboard boxes.
- Keywords
-
- TOCOPHERYL ACETATE
- BEAUTY PREPARATIONS
- PUT UP FOR RETAIL SALE
- LACTIC ACID
- SKINCARE PREPARATIONS
- LIP BALM
- 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 - polythene tube. GIR 6 has been used to classify this product to sub-heading level 330499 - Other than lip or eye make-up preparations; other than manicure or pedicure preparations; other than powders, 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)