Information for ruling 600005663
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2023
- Expiry date
- 01 Mar 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- The product is a household dish brush intended for washing up and cleaning tableware in the sink. The dish brush is suitable for non-stick surfaces and has a comfortable grip handle. The product is made from plastic and is packaged loose with a swing tag tied on. The item is manufactured in China.
- Keywords
-
- BRUSHES
- FOR CLEANING
- HOUSEHOLD TOOLS
- OF PLASTIC
- 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 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 the goods to subheading level 960390 Other than elsewhere specified 8 Digit Code – 96039091 Other than Hand-operated mechanical floor sweepers, not motorised; 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 Note B to Heading 9603 Harmonised System Explanatory Note B (6) to Heading 9603