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Information for ruling 600005445

This section is Advance Tariff Ruling

Start date
25 Jan 2023
Expiry date
24 Jan 2026
Description
The flat mop frame is tough and durable and will fit a range of flat mops, ideal for mopping, dusting and drying tasks. It is interchange-compatible, foldable for easy storage and complete with a handy foot switch which allows for quick and hygiene removal of the used mop pad. 40cm long. It is grey in colour and made from acrylonitrile Butadiene Styrene (ABS); Nylon, Polypropylene; Stainless Steel; Steel and recyclable. The item is packaged individually in cartoon box.
Keywords
  • FOR CLEANING
  • FOLDABLE
  • OF PLASTIC
  • MOPS
  • OF STAINLESS STEEL
  • FRAMES
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 3B - has been used as the plastic is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level – 392690 - other than elsewhere specified in the subheading 8 Digit Code – 39269097 - Other than perforated buckets and similar articles used to filter water at the entrance to drains, other than protective face shields/visors 10 Digit code - 3926909790 - other than elsewhere specified Also classified in accordance with: Note 1 to chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3926