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Information for ruling 600005434

This section is Advance Tariff Ruling

Start date
01 Mar 2023
Expiry date
28 Feb 2026
Description
Small head claw brush with polypropylene body and bristles. Intended for use in tight or confined spaces. Weight: 70 grams, Measurements: 167mm L x46 mm Wx29 mm. Packaged in a cardboard box, For use in retail and janitorial markets. Available in both red and blue.
Keywords
  • POLYPROPYLENE
  • BRUSHES
  • CLEANING EQUIPMENT
  • OF DIFFERENT COLOURS
  • FOR HYGIENIC USE
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 for 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 5b has been used to identify the type of packaging- cardboard box GIR 6 has been used to classify the goods to subheading level 9603 90 - other than elsewhere specified in this heading. 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:- Harmonized System Explanatory Notes (HSENS) to 9603