Information for ruling 600011744
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2024
- Expiry date
- 13 Nov 2027
- Commodity code
- 3306900000 (opens in new tab)
- Description
- This product is a breath freshener that is used to provide long last fresh breath and is made in China. Ingredients Water, Glycerin, Sorbitol, Sodium Saccharin, Sodium Benzoate, Chloride, Menthyl Salicylate, Leaf Oil, Oleth-15, Citric Acid.
- Keywords
-
- DENTAL HYGIENE PREPARATIONS
- FOR FRESH BREATH
- NOT PUT UP FOR RETAIL SALE
- ORAL HYGIENE PREPARATIONS
- 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)) GIR 1 - has been used to classify the goods to subheading level 3306 - Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages. GIR 6 has been used to classify the goods to subheading level 330690 - Other Also classified in accordance with: Harmonised System Explanatory Notes (HSEN's) to 3306 Note (II) Harmonised System Explanatory Notes (HSENs) to Heading 3306