Information for ruling 600014178
This section is Advance Tariff Ruling
- Start date
- 08 Dec 2025
- Expiry date
- 07 Dec 2028
- Commodity code
- 3302909000 (opens in new tab)
- Description
- A preparation made from a mixture of odoriferous substances and solvent. This product will be used to provide flavour and fragrance in toothpastes and mouthwashes.
- Keywords
-
- ORAL HYGIENE PREPARATIONS
- ODORIFEROUS SUBSTANCES
- FOR CLEANING TEETH
- MENTHOL
- MIXTURES
- MOUTH WASHES
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 3302: Mixtures of odor-iferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages GIR 6 has been used to classify this product by the terms of heading 630290: Other than of a kind used in the food or drink industries 8 Digit code 33029090: Other than alcoholic solutions. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3302