United Kingdom VAT & Duties Tribunals (Customs) Decisions

 


Storey v Revenue & Customs [2007] UKVAT(Customs) C00235 (19 January 2007)

C00235

CUSTOMS DUTY – pet shampoo – whether classified under heading 3307 or 3401 – the former – appeal dismissed

LONDON TRIBUNAL CENTRE

GRAHAM JOHN STOREY Appellant

- and -

THE COMMISSIONERS FOR HER MAJESTY'S

REVENUE AND CUSTOMS Respondents

Tribunal: DR JOHN F AVERY JONES CBE (Chairman)

Sitting in public in London on 19 January 2007

The Appellant in person

Andrew O'Connor, counsel, instructed by the Acting Solicitor for HM Revenue and Customs, for the Respondents

© CROWN COPYRIGHT 2007

DECISION

1. Mr Graham John Storey appeals against a decision on review to confirm the customs duty classification of Bio Kleenpet, a pet shampoo ("the Product"), under heading 3307. The Appellant appeared in person; Mr Andrew O'Connor appeared for Customs.
2. There were no witnesses and I find the following facts from the documents:

(1) The Appellant imports the Product from New Zealand. The Product is a pet shampoo available with or without tea tree oil and packaged in a plastic bottle. The ingredients include alpha olefin sulphonate, poly hydroxylated lanolin, coconut dietanolamide, tea tree oil, witch hazel and water.

(2) On 30 May 2006 he applied for a binding tariff information classifying the Product under 3401300000. On 14 June 2006 Customs issued a BTI classifying it under 3307900000. On 29 June 2006 the Appellant requested a review of that decision. The review was completed on 26 July 2006 and confirmed the classification under the BTI. The Appellant appealed against that review decision.

3. The Appellant contends for classification under heading 3401:

"3401 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin in the form of liquid or cream and put up for retail sale, whether or not containing soap:

…

3401 30 00 -- Organic surface-active products and preparations for washing the skin in the form of liquid or cream and put up for retail sale, whether or not containing soap"

The Chapter Notes provide in Note 1 that the chapter does not cover:

"(c) shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307)."

4. Customs contend for classification under heading 3307:

"3307 Pre-shave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties:

3307 10 00 -- Pre-shave, shaving or aftershave preparations

330720 00 -- Personal deodorants and antiperspirants

3307 30 00 -- Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites…

3307 90 00 -- Other"

The Chapter Notes provide:

"4. The expression 'perfumery, cosmetic or toilet preparations' in heading 3307 applies, inter alia to the following products:…animal toilet preparations."

5. The General rules for the interpretation of the Combined Nomenclature provide:

"1. The titles of sections, chapters and sub-chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions…."

6. Applying the headings and chapter notes, the Product cannot come within 3401 because it is a shampoo for which one is sent to 3305, 3306 or 3307. According to the Chapter Note to 3307 as an animal toilet preparation it comes within that heading covering toilet preparations not included elsewhere.
7. Although not legally binding but an aid to interpretation the HSEN to 3307 states in (V)(6) that the heading covers:

"Animal toilet preparations, such as dog shampoos…".

8. Accordingly everything points to heading 3307 which covers toilet preparations not included elsewhere, and by the Chapter Note specifically includes animal toilet preparations. I therefore find that Customs classification is correct and dismiss the appeal.

JOHN F. AVERY JONES

CHAIRMAN

RELEASE DATE: 19 January 2007

LON/06/7072