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Information for ruling 600005644

This section is Advance Tariff Ruling

Start date
03 Mar 2023
Expiry date
02 Mar 2026
Description
The product is part of a scrubber dryer made of stainless steel. It is used to wear the rubber blades that are in contact with the floor. It is also used to scrap the detergent-water film on the floor and to isolate the area of the surface to help the vacuum motor reach the maximum vacuum pressure which ensures that the machine will dry the floor completely. This is bought to be sold to retail and janitorial market.
Keywords
  • SQUEEGEE
  • PARTS
  • OF STAINLESS STEEL
  • OF BASE METALS
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 8479 - Machines and mechanical appliances having individual functions, not specified or included elsewhere in this chapter. GIR 6 Has been used to classify the goods to subheading level 847990 - Parts. Eight digit code - 84799070 - Other than of cast iron and steel. Ten digit code - 8479907099 - Other than for use in civil aircraft; other than elsewhere specified within this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) heading 8479 - Parts Note 2b to Section XVI