Information for ruling 600005108
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 9603909900 (opens in new tab)
- Description
- Product is a eclipse twine cotton mop head with an adapter socket to attach to the handle. The handle is not included. It is a spun lace non-woven polyester mop made from 85% cotton and 15% polyester. It will come in multiple different colours (blue, green, red, yellow and white) and multiple sizes (12, 14 and 16 inches). They are packaged 10 items in a plastic bag. It has the essential character of a mop despite not being complete.
- Keywords
- WITH SOCKET MOPS CLEANING EQUIPMENT OF POLYESTER TWINE OF COTTON
- 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 of 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 9603 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees) GIR 2A - has been used as the goods are incomplete but still hold the essential character of a mop head. GIR 5b - has been used to identify the type of packaging as 10 items in a plastic bag GIR 6 - has been used to classify the goods to subheading level 960390 Other than elsewhere specified 8 Digit Code 96039099 Other than hand operated mechanical floor sweepers, not motorised; other than road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 9603