Information for ruling 600006456
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 pack of 3 nail brushes, made from polyester. They are used for scrubbing finger nails clean. They come in several colours and packed in a blister card with a cardboard back.
- Keywords
-
- PLASTICS
- FOR BODY CARE
- NAIL BRUSHES
- BRUSHES
- WITH BRISTLES
- 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 product is packed in a blister card with a cardboard back. GIR 6 has been used to classify the goods to subheading level 960329 Other than toothbrushes, including dental-plate brushes. 8 Digit Code 96032980 Other than hairbrushes. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) (B) (3) to 9603.