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Information for ruling 600005431

This section is Advance Tariff Ruling

Start date
19 Jan 2023
Expiry date
18 Jan 2026
Description
Product is a dustpan and brush set. They come in 4 different colours for colour-codes cleaning and both the brush and the pan have a hook for storage. The bristles of the brush are made from PPL (polypropiolactone), the frames are made of PET (Poly(ethylene terephthalate)) and the seal on the edge of the dustpan is made from TPR (Thermoplastic rubber). It measures 340mmx230mmx85mm and weighs 153g. 12 items are packaged per box. It is intended to be sold to janitorial/retail markets.
Keywords
  • GOODS PUT UP IN SETS
  • FOR CLEANING
  • OF PLASTIC
  • BRUSHES
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 3B - has been used as the brush is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as 12 items per box. GIR 6 - has been used to classify the goods to subheading level 960390 Other than elsewhere specified 8 Digit Code 96039091 Other than Hand-operated mechanical floor sweepers, not motorised; 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 including note (B)