Information for ruling 600008104
This section is Advance Tariff Ruling
- Start date
- 07 Sep 2023
- Expiry date
- 06 Sep 2026
- Commodity code
- 9605000000 (opens in new tab)
- Description
- The shoe care kit is used to clean and maintain footwear. Included within the set are foam cleaner, leather care cream, repel spray, a microfibre cloth and a brush. They are packaged together within a kraft printed box with a foam insert. It is put up for retail sale.
- Keywords
-
- MIXTURES
- SHOE BRUSHES
- FOR CLEANING
- CLOTH
- MICROFIBRES
- PUT UP FOR RETAIL SALE
- FOR PROTECTION AGAINST RAIN
- TRAVEL SETS
- FOR SHOES
- SPRAYS
- 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 9605: Travel sets for personal toilet, sewing or shoe or clothes cleaning. GIR 5 (a/b) - Has been used to identify the type of packaging: Kraft printed display box with foam insert. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9605 note 3