Information for ruling 600011747
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2024
- Expiry date
- 13 Nov 2027
- Commodity code
- 3306100000 (opens in new tab)
- Description
- This product is toothpaste with a free toothbrush which is used to clean your teeth and remove debris and plague from teeth and gums. This product is made in China. Ingredients Include Water, Sorbitol, Hydrated Silica, Propylene Glycol, Sodium Lauryl Sulphate, Cellulose Gum, Aroma, Sodium Saccharin, Trisodium Phosphate, Sodium Benzoate, Charcoal Powder
- Keywords
-
- DENTAL HYGIENE PREPARATIONS
- FOR FRESH BREATH
- ORAL HYGIENE PREPARATIONS
- TOOTH BRUSHES
- TOOTHPASTES
- 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 3(b) has been used as the toothpaste is the main character GIR 6 has been used to classify the goods to subheading level 330610 - Dentifrices Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (I) to Heading 3306 Harmonised System Explanatory Notes (HSENs) to Heading 3306