Information for ruling 600006687
This section is Advance Tariff Ruling
- Start date
- 09 May 2023
- Expiry date
- 08 May 2026
- Commodity code
- 9603409000 (opens in new tab)
- Description
- This is a 9 inch paint roller with a tray used for painting and decorating. The roller is made from a polyester fibre with a plastic handle and comes in a black plastic tray for holding the paint. It is packed in a clear plastic bag with a label.
- Keywords
-
- PLASTICS
- TEXTILE ROLLERS
- FOR PAINTING
- PUT UP FOR RETAIL SALE
- 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 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 3B - has been used as the paint roller is considered to be the essential item. GIR 6 has been used to classify the goods to subheading 960340 - paint, distemper, varnish or similar brushes (other than brushes of subheading 9603 30); paint pads and rollers. 8 Digit Code 96034090 - Paint Pads and rollers. Also classified in accordance with the Harmonised System Explanatory Notes (HSEN) (F) refers. HSEN Note (B) to heading 9603.