Information for ruling 600006281
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 three paint brushes made from artificial brushes measuring one inch, one and a half inch, and two inches wide. The brushes are to be used for painting and decorating. The bristles are white and made from an artificial material and the handles are red in colour with a gold tip on the end. The are packed in in a plastic bag with a card hanger.
- Keywords
-
- FOR PAINTING
- PAINT BRUSH
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- Justification
- Classification has been determined in accordance with the following. For the purpose 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 960330); 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