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Information for ruling 600014081

This section is Advance Tariff Ruling

Start date
09 Sep 2025
Expiry date
08 Sep 2028
Description
Rosemary and Mint Scalp Treatment Scalp massager and bottle of rosemary and mint oil, for use on the hair, to help soothe the hair and scalp. Packaged together in a box. Ingredients: Ethylhexyl Palmitate, Olea Europaea (Olive) Fruit Oil, Avena Sativa (Oat) Kernel Oil, Persea Gratissima (Avocado) Oil, Argania Spinosa Kernel Oil, Macadamia Ternifolia Seed Oil, Cannabis Sativa Seed Oil, Rosmarinus Officinalis (Rosemary) Leaf Oil, Simmondsia Chinensis (Jojoba) Seed Oil, Mentha Haplocalyx Oil, Eucalyptus Globulus Leaf Oil, Melaleuca Alternifolia (Tea Tree) Leaf Oil, Lavandula Angustifolia (Lavender) Oil, Tocopheryl Acetate, Biotin
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 rosemary and mint hair oil, for use on 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