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Information for ruling 600011881

This section is Advance Tariff Ruling

Start date
12 Dec 2024
Expiry date
11 Dec 2027
Description
A topical heat lotion in a rollerball container. This is for therapeutic use and is designed to help alleviate muscle cramps and aches. The product is for retail sale. The item is packaged in a display carton, further packed into a case for transit Composite materials: Aqua, Propylene Glycol, Paraffinum Liquidum, Rosmarinus Officinalis Leaf Oil (and) Limonene (and) Linalool, Cetearyl Alcohol, Glyceryl Stearate (and) Sodium Lauryl Sulfate, Sorbitan Stearate, Dimethicone, Vanillyl Butyl Ether, Phenoxyethanol.
Keywords
  • PUT UP FOR RETAIL SALE
  • FOR MUSCLES
  • FOR THERAPEUTIC USE
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 3004 - Medicaments (excluding goods of heading 3002, 3005 or 3006) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 300490 – Other than elsewhere specified Also classified in accordance with: Chapter 30 additional note 1 Section note 2 Harmonised System Explanatory Notes to heading 3004