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Information for ruling 600005229

This section is Advance Tariff Ruling

Start date
01 Feb 2023
Expiry date
31 Jan 2026
Description
The product is a moulded top cone handle. Designed to be attached to a mop and brush handle. The product is intended to be sold to the janitorial and retail market. The item comes packaged as 200 pieces in cardboard boxes.
Keywords
  • MOULDED
  • OF PLASTIC
  • OF POLYPROPYLENE
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 or 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 3926 Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (b) - has been used to identify the type of packaging as cardboard boxes filled with 200 pieces. GIR 6 - has been used to classify the goods to subheading level 392690 Other than elsewhere specified 8 Digit Code – 39269097 Other than Perforated buckets and similar articles used to filter water at the entrance to drains, Protective face shields/visors 10 Digit Code – 3926909790 Other than elsewhere specified Also classified in accordance with: Note 1 to Chapter 39