Information for ruling 600011748
This section is Advance Tariff Ruling
- Start date
- 11 Nov 2024
- Expiry date
- 10 Nov 2027
- Commodity code
- 3304990000 (opens in new tab)
- Description
- Deep moisturising foot pack - Coconut water 1 treatment 20mins - net weight 30ml Penetrates deep into the skin to reduce callus build up and help repair and soften cracked , split heels
- Keywords
-
- FOR SKIN TREATMENT
- SKINCARE PREPARATIONS
- FOR THE FEET
- OF COCONUT
- FOOTCARE
- FOR PARTS OF THE BODY
- 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 6 has been used to classify the goods to subheading level 330499 other than elsewhere specified within this heading. Also classified in accordance with: Chapter notes 3 to heading 3004 Section note 2 to heading 3304 Harmonised System Explanatory Notes (HSEN) to heading: 33.04 (A)(3)(B)