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Information for ruling 600007430

This section is Advance Tariff Ruling

Start date
12 Jun 2023
Expiry date
11 Jun 2026
Description
A thin brush to be used for cleaning bottles and other small appliances. It has a pink and white plastic handle with a hole for hanging up. It has a wire stem attached to the handle, with bristles for cleaning. It is made from Thermoplastic (PP) and Polyvinyl (PVC). It has a card backing attached to it.
Keywords
  • BOTTLE BRUSHES
  • FOR CLEANING
  • PLASTICS
  • FOR DOMESTIC USE
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 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 has a card backing attached. GIR 6 has been used to classify this product by the terms of heading 960390 - Road-sweeping brushes; household type brooms and brushes , including shoe brushes and clothes brushes; brushes for grooming animals. 8 Digit Code - 96039099 - Other than, elsewhere specified. Also classified in accordance with Harmonised System Explanatory Notes (HSENS) to heading 9603.