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Information for ruling 600011307

This section is Advance Tariff Ruling

Start date
03 Oct 2024
Expiry date
02 Oct 2027
Description
Lubricating Eye Drops. Consists of a dropper bottle in a sealed pouch. This is a formulation which targets dry spots which appear on the surface of the eye. It restores and lubricates the natural tear film, for long-lasting relief and protection from dry eye symptoms. Ingredients: Propylene Glycol, Povidone, Boric Acid, Sodium Borate, Menthol, Calcium Chloride, Magnesium Sulphate, Polyoxyl Stearate, Polyoxyethylene Castor Oil, Poloxamer, Edetate Disodium, Sesame Oil, Polyhexamethylene Biguanide, Purified Water. Put up for retail sale in a 10ml PET plastic bottle.
Keywords
  • PLASTIC BOTTLES
  • PUT UP FOR RETAIL SALE
  • MEDICAMENTS
  • IN BOTTLES
  • EYE DROPS
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 3004 medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale. GIR 5B has been used to identify the type of packaging: a 10ml PET plastic bottle. GIR 6 has been used to classify the goods to subheading level 300490 – other than elsewhere specified or included. Also classified in accordance with: HSENS to heading 3004.