Information for ruling 600014080
This section is Advance Tariff Ruling
- Start date
- 09 Sep 2025
- Expiry date
- 08 Sep 2028
- Commodity code
- 3305900000 (opens in new tab)
- Description
- Black Castor Oil Hair & Scalp Treatment Set Scalp massager and bottle of black castor oil used to help soothe the scalp and minimize the appearance of flakes packaged together in a box. Ingredients: Aqua, Cetrimonium Chloride, Peg-40 Hydrogenated Castor Oil, Hydrolyzed Soy Protein Pg-Propyl Methylsilanediol, Hydroxyethylcellulose, Phenoxyethanol, Diglycerin, Butylene Glycol, Panthenol, Parfum, Ethylhexylglycerin, Disodium Edta, Ricinus Communis (Castor) Seed Oil, Persea Gratissima (Avocado) Oil, Sodium Hyaluronate, Swertia Bimaculata Extract, Gentiana Macrophylla Extract, Gentiana Scabra Extract 150ml
- Keywords
-
- HAIR
- HAIR PREPARATIONS
- PUT UP FOR RETAIL SALE
- SETS
- FOR MASSAGE
- PLASTIC BOTTLES
- HAIR CARE PRODUCTS
- 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 3305 - Preparations for use on the hair GIR 3b has been used as the black castor oil for the hair is considered to be the essential character. GIR 5 b has been used to identify the type of packaging – set in a box. GIR 6 has been used to classify the goods to subheading level 330590 – Other than elsewhere within the heading Also classified in accordance with: Chapter 33 Section Note 2 Harmonised System Explanatory Notes (HSENs) to 3305