Information for ruling 600011758
This section is Advance Tariff Ruling
- Start date
- 14 Nov 2024
- Expiry date
- 13 Nov 2027
- Commodity code
- 3304990000 (opens in new tab)
- Description
- This product is a 10ml tea tree oil that can be applied to both the skin and nails Produced in China Comes packaged in a box
- Keywords
-
- OILS
- PUT UP FOR RETAIL SALE
- FOR SKIN TREATMENT
- SKINCARE PREPARATIONS
- NAILS
- 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 (GIRs): 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 sun tan preparations; manicure or pedicure preparations GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 330499 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to heading 3304