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Information for ruling 600005249

This section is Advance Tariff Ruling

Start date
06 Jan 2023
Expiry date
05 Jan 2026
Description
The product is a mophead, it is made from extra thick cotton yarn and weighs 160grams. It comes in size 12 py. The mophead is made from 85% cotton and 15% polyester. Used for cleaning and mopping. It has a coloured muti-purpose socket to colour code cleaning areas. The product was manufactured in Pakistan. Ten items are packaged in a plastic bag and then fifty items are then placed into a cardboard box.
Keywords
  • OF POLYESTER
  • PUT UP FOR RETAIL SALE
  • MOPS
  • MOPHEAD
  • CLEANING EQUIPMENT
  • 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 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 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 GIR 5 (b) - has been used to identify the type of packaging as being individually packaged ten items in a plastic bag, with fifty mops then being packaged in a cardboard box. 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: Harmonised System Explanatory Note D to Heading 9603