Information for ruling 600008110
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 sole cleaning kit is used to clean and maintain the soles of footwear. Included within the set is a bottle of footwear sole cleaner, a microfibre cleaning cloth and 2 wooden handle brushes, 1 with synthetic bristles the other with both synthetic and brass bristles. They are packaged together within a kraft board box. It is put up for retail sale.
- Keywords
-
- OUTER SOLES
- SHOE BRUSHES
- CLEANING
- CLOTH
- MICROFIBRES
- FOR SHOES
- PUT UP FOR RETAIL SALE
- 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 (b) - Has been used to identify the type of packaging: Kraft printed display box. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9605 (3)