Information for ruling 600014547
This section is Advance Tariff Ruling
- Start date
- 16 Jan 2026
- Expiry date
- 15 Jan 2029
- Commodity code
- 3307900000 (opens in new tab)
- Description
- A Water based lubricant intended for sexual activity to alleviate vaginal dryness and discomfort. Compatible with and without condoms (latex and polyisoprene). Packaged in 250ml plastic bottles
- Keywords
-
- LUBRICANTS
- OF WATER
- POLYPROPYLENE GLYCOL
- LUBRICANT PREPARATIONS
- BENZOIC ACID
- 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 to Heading 3307 - Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties GIR 5B has been used to determine the packaging - 250ml plastic bottles for transport and storage. GIR 6 has been used to classify this product to sub-heading level 330790 - Other than elsewhere specified in this heading Also classified in accordance with: Section Note 2 to Section VI Chapter Note 3 to Chapter 33 Chapter Note 4(ij) to Chapter 30 Harmonised System Explanatory Note (HSEN) (9) to heading 3006 Harmonised System Explanatory Note (HSEN) (3) to heading 3304 Harmonised System Explanatory Note (HSEN) to 3307 EC Regulation 2015/1722