Skip to main content
Back

Information for ruling 600012614

This section is Advance Tariff Ruling

Start date
14 Mar 2025
Expiry date
13 Mar 2028
Description
A coconut shampoo used for cleaning the hair/scalp. It is a clear liquid packed in a 400ml bottle. The product is made in China. Ingredients: Aqua, Sodium Laureth Sulfate, Cocamidopropyl Betaine, sodium Chloride, Polyquaternium-22, DMDM Hydantoin, Parfum, Hydrolyzed soy protein PG-Propyl Methylsilanediol, Disodium EDTA, Cocos nucifera (coconut) water, Citric Acid.
Keywords
  • SHAMPOOS
  • FOR WASHING
  • HAIR PREPARATIONS
  • FOR CLEANING
  • PUT UP FOR RETAIL SALE
  • FOR HAIR
  • FOR PERSONAL 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 3305 - Preparation for use on the hair. GIR 5(b) has been used to identify the type of packaging. Packed in a 400ml plastic bottle. GIR 6 has been used to classify the goods to subheading level 330510 - Shampoos. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 3305. Section Note (2) refers.