Information for ruling 600006635
This section is Advance Tariff Ruling
- Start date
- 10 May 2023
- Expiry date
- 09 May 2026
- Commodity code
- 9603909900 (opens in new tab)
- Description
- Pack of 2 mini dusters - 1 yellow, 1 blue. Each item has a white handle fixed to a yellow or blue duster head. Made from polypropylene and PVC. Packaged in a plastic bag with header card.
- Keywords
-
- DUSTERS
- OF POLYPROPYLENE
- OF PLASTIC
- WITH HANDLE
- CLEANING EQUIPMENT
- HOUSEHOLD TOOLS
- 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)). 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 5b has been used to identify the type of packaging – plastic bag and header card 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: Harmonized system explanatory notes (HSEN) to heading 9603 Note D refers