Information for ruling 600007632
This section is Advance Tariff Ruling
- Start date
- 27 Nov 2023
- Expiry date
- 26 Nov 2026
- Commodity code
- 6307909899 (opens in new tab)
- Description
- Described as a gutter brush. Designed to be placed inside rainwater gutters situated below roof level on buildings or similar to collect the rainwater falling off the roof. With a similar appearance to a brush, consisting of a two-part, twisted wire made of base metal, with a material strands made of monofilament plastic, with a diameter of less than 1mm x 10cm bristles, inserted into the twisted strands to form the brushes appearance. The brush measures 4m X 10cm with a plastic cap one end and a ring fitting to the other end. The finished product is then designed to be placed in a rainwater gutter to prevent leaves and other debris entering the gutter, enabling the filtered water to escape to a downpipe to prevent blockages. The brush is stationary, it has no kinetic movement it does not perform as a brush to clean the gutter. Packaged in a poly bag with a cardboard backing with a cut-out slot to hang on a display stand. A goods description label has been attached to the front of the polybag ready for retail sale.
- Keywords
-
- FILTER
- BLOCKAGE
- GUTTERING
- OF METAL
- WITH WIRE
- OF TEXTILES
- OF MONOFILAMENTS
- Justification
- 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)). Classification has been determined in accordance with the following:- General Interpretative Rules (gir)s: GIR 1 has been used to classify this product by the terms of heading 6307 - Other made-up articles, including dress patterns GIR 5b has been used to identify the type of packaging. Packed in a clear poly bag with an inserted description card. GIR 6 has been used to classify the goods to subheading level 630790 Other than Footcloths, dishcloths, dusters and similar cleaning cloths: Life jackets and lifebelts. 8-digit code - 63079098 - Other 10-digit code – 6307909899 - Other than elsewhere specified in this heading. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Section XI note 1(g) Harmonised System Explanatory Notes (HSENs) Chapter 39 Note 2 Harmonised System Explanatory Notes (HSENs) Chapter 39 Note 2(p) Harmonised System Explanatory Notes (HSENs) to 63.07 Other made up articles.