Information for ruling 600015104
This section is Advance Tariff Ruling
- Start date
- 15 Apr 2026
- Expiry date
- 14 Apr 2029
- Commodity code
- 3304990000 (opens in new tab)
- Description
- Beauty Advent Calendar. An advent calendar compiled of 24 various beauty products. The calendar itself is a brightly coloured cardboard box packaging with drawers numbered from 1 - 24. The box opens outwards to reveal the drawers inside. Within the drawers are: 1 Lip gloss, 1 Lipstick, 1 Mascara, 2 Nail polish, 1 Hand cream, 1 Body cream, 1 Body lotion, 1 Eye make up remover, 1 Micellar water, 2 Face mask sheets, 1 Toner, 3 Face serums, 2 Balms, 2 Shampoos, 1 Conditioner, 1 Curling cream, 1 Hairspray, 1 Hairbrush. The purpose is to open a drawer each day of December in the count down to Advent.
- Keywords
-
- HAIR LOTIONS
- SHAMPOOS
- SKINCARE PREPARATIONS
- SETS
- BEAUTY PRODUCTS
- MASCARA
- LIPSTICKS
- 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 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 3b has been used as approximately half the items within the product are classified within Heading 3304 ‘Other’ and so considered to be the essential character. GIR 5b has been used to identify the type of packaging – cardboard box. GIR 6 has been used to classify the goods to subheading level 330499 – Other than elsewhere specified within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 3304 refers