Information for ruling 600007339
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2023
- Expiry date
- 11 Jun 2026
- Commodity code
- 9603298000 (opens in new tab)
- Description
- A wooden nail brush with polyvinyl chloride bristles. Packaged in a polybag with header card.
- Keywords
-
- PLASTICS
- NAIL BRUSHES
- ARTICLES OF WOOD
- 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 (GIR)s: 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 5B has been used to identify the type of packaging: polybag with header card. GIR 6 has been used to classify the goods to subheading level 960329 - Other; Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances; 8-digit code 96032980 - Other than hair brushes Also classified in accordance with: Harmonised System Explanatory Notes to heading 9603