Hair colour swatch books/catalogue (Tariff notice 23)
Check the tariff classification for hair colour swatch books/catalogue.
New regulation
A new regulation was published on 23 July 2024 and entered into force 20 days after this date.
L Series
Reg. 2024/1993
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
4911 10 90
Description of the goods
Article in the form of a presentation catalogue measuring approximately 22 × 25 cm, consisting of solid, glossy paperboard, printed in colour with information on the hair dye advertised in it.
The inner pages of the catalogue are mainly unprinted and contain samples of synthetic fibre hair strands (approximately 4 cm long and approximately 2 cm wide) arranged by shade of colour which are inserted by gluing or are attached with detachable plastic clips.
The article is designed for advertising, presenting and illustrating (to make a choice) the different hair dye colours in direct sales, hair dressing salons or exhibition/presentation stands.
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the combined nomenclature, Note 5 to Chapter 49 and the wording of CN codes 4911, 4911 10 and 4911 10 90.
The article is essentially devoted to advertising and promoting different shades of hair dyes. In accordance with Note 5 to Chapter 49, brochures and trade catalogues are to be classified in heading 4911.
The article is an advertising matter of heading 4911 intended to promote and illustrate a range of hair dye colours and is not more particularly covered by any of the preceding headings of Chapter 49 (see also the Harmonized System Explanatory Notes to heading 4911, 1st and 5th paragraph, point (1)).
The article is therefore to be classified under CN code 4911 10 90 as other trade advertising material and the like.
For reference: Product Images are contained within the new regulation.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.