Information for ruling 600012574
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2025
- Expiry date
- 26 Mar 2028
- Commodity code
- 7607191090 (opens in new tab)
- Description
- Embossed aluminium foil on a roll. It is 15 microns thick (0.015mm), 13cm wide and 98m in length and weighs 0.536Kg. The foil is printed with solvent based ink and comes in various coloured patterns and designs. It packaged in a branded cardboard box. The foil is used in hair salons for hair colouring and highlighting treatments.
- Keywords
-
- COLOURED
- ALUMINIUM FOIL
- FOR HAIR
- AS ROLLS
- IN ROLLS
- EMBOSSED
- ALUMINIUM
- PRINTED
- FOILS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 this product by the terms of heading 7607 - Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 760719 - Not backed: Other than Rolled but not further worked. 8-digit code 76071910 - Of a thickness of less than 0.021 mm. 10-digit code 7607191090 - Other than of a thickness of 0.007 mm or more but less than 0.021 mm, in rolls of a weight not exceeding 10 kg, not further worked than rolled, embossed. Also classified in accordance with: Section XV - General Section Note 9(d). Harmonized System Explanatory Notes (HSEN) to Chapter 72 - General Note (IV) (C) (2) (v). Harmonized System Explanatory Notes (HSEN) to heading 7607.