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Information for ruling 600012605

This section is Advance Tariff Ruling

Start date
26 Mar 2025
Expiry date
25 Mar 2028
Description
Nail Polish Remover Nail polish remover that is used to remove nail polish from your nails. Packaged for retail sale in a plastic bottle with a black lid. 250ml Ingredients: Acetone, Aqua, Glycerine, Denatonium Benzoate, CI 14720, CI 16255
Keywords
  • NAIL VARNISH REMOVERS
  • FOR THE HANDS
  • PERFUMERY/COSMETIC OR TOILET PREP.
  • MANICURE AND PEDICURE PREPARATIONS
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 330430 – Manicure or pedicure preparations Also classified in accordance with: Chapter 33 Section Note 2 Harmonised System Explanatory Notes (HSENs) to 3304 Note (B) refers