Information for ruling 600006438
This section is Advance Tariff Ruling
- Start date
- 02 Jun 2023
- Expiry date
- 01 Jun 2026
- Commodity code
- 9603909900 (opens in new tab)
- Description
- Extendable duster that is used for removing dust, dirt, and moisture. It can be extended to 75 cm. It comes in two colours either pink or blue. The product consists of Polyvinyl Chloride that coats an iron rod handle it then attached to polypropylene yarn by iron wire. It is then packaged with a has a cardboard hanging tag.
- Keywords
-
- DUSTERS
- FOR CLEANING
- WITH HANDLE
- OF POLYPROPYLENE
- 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 (b) - Has been used to identify the type of packaging – cardboard hanging tag GIR 6 - Has been used to classify the goods to subheading level 960390 Other than elsewhere specified 8 Digit Code 96039099 Other than Hand-operated mechanical floor sweepers, not motorised; Other than Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 9603 (D) refers