Information for ruling 600005466
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2023
- Expiry date
- 18 Jan 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- This is a white toilet brush in an open holder which is bleach resistant. It is used for cleaning the inside of a toilet bowl to avoid germs and contamination. It is floor standing and made from polyethylene terephthalate, polypropylene. It weighs 96gms, it measures 118mm L x 102mm W x 367mm H. It comes packed individually wrapped in a plastic bag and then 48 items packed in a card box. It is bought for retail and the janitorial market. It is made in China.
- Keywords
-
- PLASTICS
- FOR CLEANING
- FOR BATHROOMS
- BRUSHES
- FOR TOILET 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 interpretations contained in the following have effect- a. Part Two (Goods Classification Tables 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 (GIRs) 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 5b - has been used to identify the type of packaging. It comes individually packed in a plastic bag then in a cardboard box. GIR 6 - has been used to classify this product by the terms of heading 960390 Other than elsewhere specified within the subheading. 8 Digit Code 96039091 - 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 Notes (HSENs) to heading 9603 Note (B) (4) and (6)