Information for ruling 600007172
This section is Advance Tariff Ruling
- Start date
- 25 May 2023
- Expiry date
- 24 May 2026
- Commodity code
- 9603301000 (opens in new tab)
- Description
- This is a pack of 6 artist brushes. They have a wooden handle and nylon bristles in different shapes, thickness and colours. Packaged together for retail sale in a clear plastic bag with a card header.
- Keywords
-
- OF NYLON
- PUT UP FOR RETAIL SALE
- FOR ARTISTS
- OF WOOD
- BRUSHES
- 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 clear plastic case with a card header. GIR 6 has been used to classify the goods to subheading level 960330 Artists' brushes, writing brushes and similar brushes for the application of cosmetics 8 Digit Code 96033010 - Artists' and writing brushes. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Note (16) heading 9603