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Information for ruling 600012626

This section is Advance Tariff Ruling

Start date
12 Mar 2025
Expiry date
11 Mar 2028
Description
This is a cherry flavour lip mask which is applied to the lips overnight to leave the lips feeling hydrated. The product includes a spatula for applying. It is packed in a cardboard box. Produced in China. Ingredients: Mineral Oil, Hydrogenated Styrene/Isoprene Copolymer, Synthetic wax, Ozokerite, Isohexadecane, Parfum, BHT, CI77891, C147005, CI15850 Butyrospermum Parkii Oil, Prunus Avium Seed Oil, Tocopheryl Acetate, Ascorbyl Tetraisopalmitate.
Keywords
  • LIP BALM
  • BEAUTY PREPARATIONS
  • PUT UP FOR RETAIL SALE
  • BEAUTY PRODUCTS
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 for the care of the skin (other than medicaments), including sunscreen or suntan preparations; manicure or pedicure preparations. GIR 5(b) has been used to identify the type of packaging - packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 330410 - Lip make-up preparations. Also classified in accordance with The Harmonised System Explanatory Notes (HSENs) to heading 3304.