Information for ruling 600006321
This section is Advance Tariff Ruling
- Start date
- 03 Apr 2023
- Expiry date
- 02 Apr 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- Small handheld table brush and dustpan set made of polypropylene. Used for cleaning up small amounts of dirt or dust. Available in 2 colours. Packed in a plastic bag with a label.
- Keywords
-
- FOR CLEANING
- POLYPROPYLENE
- OF PLASTIC
- BRUSHES
- GOODS PUT UP IN SETS
- 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 of 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 3B - has been used as the brush is the essential character. GIR 5b - has been used to identify the type of packaging. 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: Harmonized System Explanatory Notes (HSENs) to heading 9603 note (B) Harmonized System Explanatory Notes (HSENs) to heading 9603