Information for ruling 600007203
This section is Advance Tariff Ruling
- Start date
- 25 May 2023
- Expiry date
- 24 May 2026
- Commodity code
- 9603409000 (opens in new tab)
- Description
- This is a pack of 2 paint rollers which are to be attached to a pole to be used for painting and decorating. They are both 23 cm in length and made from a polyester fabric, they are white in colour. They are packed in a clear plastic bag with a card header.
- Keywords
-
- FOR PAINTING
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- OF POLYESTER
- 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 bag with a card header. GIR 6 has been used to classify this product by the terms of heading 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 with the Harmonised System Explanatory Notes (HSENs) Notes (16) & (F) refers Also Chapter Notes to 96034090 (3 & 4)