Information for ruling 600005604
This section is Advance Tariff Ruling
- Start date
- 26 Jan 2023
- Expiry date
- 25 Jan 2026
- Commodity code
- 9603100000 (opens in new tab)
- Description
- This is a broom head which is made from corn. It consists of a bundle of material made of straw which is bound together with string and wire securing the brush in place. It is secured at the top part and a plastic top for securing it to the handle.
- 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 (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 6 has been used to classify these goods to subheading level 960310: Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles. Also Classified in accordance with: HSEN 9603 (A) HSEN Note (7) to heading 9603