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Information for ruling 600006655

This section is Advance Tariff Ruling

Start date
03 May 2023
Expiry date
02 May 2026
Description
Window cleaning bucket designed to be sold to retail and janitorial markets. The bucket and the handle are made from polypropylene, with a capacity of 22 litres and is used to accompany window washers and squeegee. Oblong in shape and grey in colour. Its measurements are: l581 mm X 300 mm X 438 mm. Its Weight is 1.368 Kg. 6 items packed in a cardboard box.
Keywords
  • BUCKETS
  • OF PLASTIC
  • POLYPROPYLENE
  • CLEANING EQUIPMENT
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 3926- Other articles of plastics and articles of other materials of headings 3901 to 3914 GIR 5 (b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 392690- Other than elsewhere specified within the sub-headings 8 Digit code 392690 97- Other than Protective face shields/visors; Other than perforated buckets and similar articles used to filter water at the entrance to drains 10 Digit code 39269097 90- Other than elsewhere specified within this commodity code. Also classified in accordance with: - Chapter Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to heading 3926