Information for ruling 600012640
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2025
- Expiry date
- 11 Mar 2028
- Commodity code
- 3306900000 (opens in new tab)
- Description
- This product is a mouthwash and anti-plaque solution, used to rinse the mouth after brushing, leaving the breath feeling fresh and resisting the build up of plaque and stains on the teeth. A PP bottle heat sealed upright into two halves. One half contains a blue anti-plaque mouthwash solution. The other a whitening, anti-plaque solution as a clear liquid. The clear liquid contains: WATER, SORBITOL, SODIUM SACCHARIN, SODIUM BENZOATE, SODIUM CITRATE, CITRIC ACID, SODIUM FLUORIDE, OLETH-12, OLETH-15, OLETH-20, The blue liquid contains: WATER, ALCOHOL, SORBITOL, OLETH-12, OLETH-15, OLETH-20, SODIUM SACCHARIN, SODIUM BENZOATE, PARFUM, SODIUM CITRATE, SODIUM FLUORIDE, BLUE 1 [CI 42090].
- Keywords
-
- MOUTH
- ORAL HYGIENE PREPARATIONS
- PUT UP FOR RETAIL SALE
- AS LIQUID
- TEETH
- DENTAL HYGIENE PREPARATIONS
- PLAQUE
- 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 5a Has been used for specific packaging for the product: a PP bottle and top. Gir 6 has been used to classify the goods to subheading level 330690 other than elsewhere specified within this subheading Also classified in accordance with: Heading 3306 Chapter note 3 Heading 3306 Section note 2 Harmonised System Explanatory Notes (HSENs) to Heading 3306.90 Notes (1) (II) HSEN Classification opinion 330690/2