Information for ruling 600005744
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2023
- Expiry date
- 20 Mar 2026
- Commodity code
- 9603210000 (opens in new tab)
- Description
- A pack of 2 children’s toothbrushes, each with a suction cup on the base enabling them to stand securely. The toothbrushes depict characters from a childrens programme, each is made from different coloured plastic & have nylon bristles. The toothbrushes are packaged in a PET blister pack with a card backing, this is then placed in to a card SRP which can hold 12 packs. They are presented for retail sale.
- Keywords
-
- TOOTH BRUSHES
- OF PLASTIC
- PUT UP FOR RETAIL SALE
- WITH BRISTLES
- FOR CHILDREN
- NYLON
- 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 5 (a/b) - Has been used to identify the type of packaging. PET blister on card backing. GIR 6 - Has been used to classify the goods to subheading level 960321: Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances; Toothbrushes, including dental-plate brushes. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9603 (B) (1).