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Information for ruling 600011756

This section is Advance Tariff Ruling

Start date
14 Nov 2024
Expiry date
13 Nov 2027
Description
This product is a teeth whitening powder which helps reduces common stains on teeth and optically correct yellow tones on teeth. It is made in China. Ingredients Include Calcium carbonate, Hydrated Silica, Sorbitol, Sodium Lauroyl Sarcosinate, Sodium Phytate, Flavour, Aspartame and Menthol.
Keywords
  • DENTAL HYGIENE PREPARATIONS
  • FOR CLEANING TEETH
  • STAIN REMOVERS
  • AS POWDERS
  • WHITENING
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 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