Information for ruling 600006273
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 9603401000 (opens in new tab)
- Description
- This is a pack of two paint brushes measuring three and four inches wide. The brushes are used for painting and decorating. The bristles are made from artificial material and the handles are red colour with a gold tip on the ends. They are packed in a plastic bag with a card hanger.
- Keywords
-
- PAINT BRUSH
- FOR PAINTING
- GOODS PUT UP IN SETS
- PUT UP FOR RETAIL SALE
- 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 5(b) has been used to identify the type of packaging. The item is packed in a plastic bag with a card hanger. GIR 6 - 960340 - Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers. 8 Digit Code - 96034010 - Paint, distemper, varnish or similar brushes Also Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 9603 HSEN Note (B) to heading 9603 HSEN Note (16) to heading 9603