Information for ruling 600006261
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 9603298000 (opens in new tab)
- Description
- This is a hair colouring set consisting of a bowl and two brushes to be used for applications for colouring men or ladies hair. One brush has bristles with a long handle with a pointed end, the other brush is a comb on one side and on the other side has wider bristle style brush, and also has a long handle with a pointed end. The hair dye is sold separately. All of the items are black and it comes with instructions. It is packed in a coloured bag.
- Keywords
-
- BEAUTY PREPARATIONS
- BRUSHES
- PUT UP FOR RETAIL SALE
- HAIR PRODUCT
- HAIR DYES
- BOWLS
- 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 feathers dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). GIR 3(b) - has been used as it is considered the brushes are the essential characters. GIR 5(b) has been used to identify the type of packaging. It is packed in a coloured bag. GIR 6 has been used to classify this product by the terms of heading 960329 - Other than, Toothbrushes, including dental-plate brushes. 8 Digit Code - 96032980 Other than hairbrushes Also Classified in accordance with: Harmonised System Explanatory Notes (HSENs) (B) Note 3