Information for ruling 600011725
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2024
- Expiry date
- 14 Nov 2027
- Commodity code
- 3808919090 (opens in new tab)
- Description
- Insect repellent A plant oil-based insecticide spray designed for domestic pets, to repel biting insects such as fleas, ticks, mosquito, lice. A plant-based product containing: Citral, Isoeugenol, Lemongrass Oil, Geraniol, Linalool, Limonene, Eugenol, Cinnamomun Zeylanicum Leaf Oil. A skin-friendly spray, that’s brushed into the fur to deter insect from latching on to the animal. Enriched with nourishing essential oils that aim to keep the coat healthy. Packaged in a 177ml plastic spray bottle, the product is for retail sale,
- Keywords
-
- INSECTICIDES
- MIXTURES
- PREPARED
- INSECTS
- AS LIQUID
- PLANT BASED
- AS SPRAY
- 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 3808 - Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and flypapers) GIR 3B has been used as the insecticide substance is considered to be the essential character. GIR 5B has been used to identify the type of packaging: a plastic spray bottle GIR 6 has been used to classify the goods to subheading level 380891 - Insecticides 8-digit code 38089190 - Other 10-digit code 3808919090 - Other than elsewhere specified. Also classified in accordance with: Heading 3808 Chapter Note 1a (2) Harmonised System Explanatory Notes to heading 38.08. WCO Opinions to heading 380891 2- Collar for Dogs refers - Similar principle Combined Nomenclature Explanatory Note CNEN to heading: 3808 91