Information for ruling 600008210
This section is Advance Tariff Ruling
- Start date
- 18 Aug 2023
- Expiry date
- 17 Aug 2026
- Commodity code
- 9603210000 (opens in new tab)
- Description
- The pack of 3 children's toothbrushes come in a variety of colours and are used for cleaning teeth. The handle is made from polypropylene and silicone with nylon bristles attached. It comes packaged in a blister pack with a card backing.
- Keywords
-
- TOOTH BRUSHES
- OF POLYPROPYLENE
- DENTAL HYGIENE PREPARATIONS
- OF PLASTIC
- SILICONE
- FOR CHILDREN
- FOR CLEANING TEETH
- NYLON
- 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 (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 5b - has been used to identify the type of packaging: Packaged in a blister pack with a card backing. GIR 6 - has been used to classify this product by the terms of heading 960321 - Toothbrushes, shaving brushes, hairbrushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances; Toothbrushes, including dental-plate brushes. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to chapter 9603 Note (1) refers.