Information for ruling 600012719
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2025
- Expiry date
- 26 Mar 2028
- Commodity code
- 7607191090 (opens in new tab)
- Description
- Aluminium foil on a roll, which is printed with colouring on one side. It is 15 microns thick (0.015mm), 12cm wide and 100m in length and weighs 0.562kg. The foil comes in a pink or lilac colour. It is packaged in a branded cardboard box. The foil is used in hair salons for hair colouring and highlighting treatments.
- Keywords
-
- ALUMINIUM
- COLOURED
- ALUMINIUM FOIL
- FOR HAIR
- AS ROLLS
- IN ROLLS
- PRINTED
- FOILS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 7607 - Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 760719 - Not backed: Other than Rolled but not further worked. 8-digit code 76071910 - Of a thickness of less than 0.021 mm. 10-digit code 7607191090 - Other than of a thickness of 0.007 mm or more but less than 0.021 mm, in rolls of a weight not exceeding 10 kg, not further worked than rolled, embossed. Also classified in accordance with: Section XV - General Section Note 9(d). Harmonized System Explanatory Notes (HSEN) to Chapter 72 - General Note (IV) (C) (2) (v). Harmonized System Explanatory Notes (HSEN) to heading 7607.