Surface-active preparation for washing the skin and the hair (gel 2-in-1) (Tariff notice 14)
Check the tariff classification for surface-active preparation for washing the skin and the hair (gel 2-in-1).
New regulation
A new regulation was published in the Official Journal on 3 January 2023 and entered into force 20 days after this date.
L1/3
Reg 2023/2
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
3305 10 00
Description of goods
Commission Implementing Regulation (EU) No 761/2014, a surface-active preparation for washing the skin and the hair, presented in the form of a gel, and containing in similar proportions specific components for washing the skin and for washing the hair, presented in a plastic bottle containing 300 ml, put up for retail sale, was classified under code 3401 30 00 of the Combined Nomenclature (CN) annexed to Council Regulation (EEC) No 2658/87, as ‘a preparation for washing the skin, put up for retail sale’.
The product is a preparation for washing both the hair, within the meaning of heading 3305 of the CN, and the skin, within the meaning of heading 3401. Given its objective characteristics, it was not possible to determine which component gives the product its essential character. Consequently, by virtue of general rule 3(c) for the interpretation of the CN, the product had to be classified under the heading occurring last in numerical order, that is, under heading 3401.
Reason
During its 69th session in March 2022, the Harmonized System Committee (HSC) of the World Customs Organisation (WCO) approved classification opinion 3305.10/5 classifying a shampoo gel for hair and skin washing containing water, organic surface-active agents, glycerin, plant extracts, magnesium sulphate, zinc gluconate, butylene glycol, sodium chloride, citric acid, alcohol, fragrance, aromatic substances and excipients, packaged in a 250 ml bottle for retail sale. It was classified under HS heading 3305 as note 1(c) to Chapter 34 of the HS, which excludes ‘shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents’ from that Chapter and indicates classification to headings 3305, 3306 or 3307, was considered applicable for the classification of the product.
Consequently, the product was classified under HS subheading 3305 10, which corresponds to CN code 3305 10 00, by application of general rules 1 and 6 for the interpretation of the HS, and note 1(c) to Chapter 34 of the HS.
Given the identical or very similar characteristics of the product with the preparation described in Implementing Regulation (EU) No 761/2014, the tariff classification of the preparation as set out in the Annex to that Regulation is not in accordance with classification opinion 3305.10/5.
Implementing Regulation (EU) No 761/2014 is repealed.
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