Information for ruling 600008115
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- A cleaning block that has been designed for nubuck and suede leathers, The main body of the block is made from silicone and the nubs are made from vulcanised rubber. The double-sided block is used to clean and brush footwear. The flat silicone side lifts dust and dirt, while the vulcanised natural rubber nubs on the opposite side help to rebuff and restore the nap of your shoes' leather. It also has a cleaning solution on its surface to aid the removal of dirt. It measures 4.5 x 6.5 x 2 cm, packaged in a printed display box and put up for retail sale.
- Keywords
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- MIXTURES
- FOR CLEANING
- OF SILICONE
- FOR SHOES
- NATURAL RUBBER
- PUT UP FOR RETAIL SALE
- VULCANIZED
- 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 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging: Printed display box. GIR 6 - Has been used to classify the goods to subheading level 960390: Other than elsewhere specified. 8 DIGIT CODE 96039091: Other than hand -operated mechanical floor sweepers, not motorised; Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) Chapter 96 general notes Harmonised System Explanatory Notes (HSEN) to heading 9603(B) and (5) Harmonised System Explanatory Notes (HSEN) to Chapter 40 (e) exclusion