Information for ruling 600006921
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- A shoe cleaning brush for suede and nubuck, with an orange polypropylene handle and a white brush head. The brush head bristles are made of polypropylene and brass, with a small TPR scraper on the side of the brush head. Packaged in a cardboard box with images and information about the product.
- Keywords
-
- SHOE BRUSHES
- FOR CLEANING
- OF POLYPROPYLENE
- OF PLASTIC
- BRUSHES
- Justification
- Classification has been determined in accordance with: 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 the 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 GIR 6 has been used to classify the goods to subheading level 960390 – Other than elsewhere specified or included in the heading 8-Digit code 96039091- Other than hand-operated mechanical floor sweepers, not motorised; 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 (HSEN)s to Chapter 96 Harmonised System Explanatory Notes (HSEN)s to Heading 9603