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Information for ruling 600012633

This section is Advance Tariff Ruling

Start date
11 Mar 2025
Expiry date
10 Mar 2028
Description
Mouthwash Watermelon flavoured mouthwash that is used to leave your mouth feeling clean and fresh, helping to prevent surface stains on your teeth. Put up for retail sale in a red plastic bottle with a red lid. 330ml Ingredients: Aqua(Water), (Sorbitol, Water), Peg-40 Hydrogenated Castor Oil, Sodium Benzoate, Xylitol, Sodium Phytate, (Aqua(Water), Pvm/Ma Copolymer), Pvp, Citric Acid, Methylparaben, Fragrance, Ethylhexylglycerin, (Aqua(Water), CI 15985), Sodium Saccharin, Sodium Citrate, (Aqua(Water), CI 14700, Menthol
Keywords
  • ORAL HYGIENE PREPARATIONS
  • MOUTH WASHES
  • PUT UP FOR RETAIL SALE
  • DENTAL HYGIENE 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 3306 - Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages GIR 6 has been used to classify the goods to subheading level 330690 – Other than elsewhere specified within this heading Also classified in accordance with: Chapter 33 Section Note 2 Harmonised System Explanatory Notes (HSENs) to 3306 refers