Information for ruling 600008642
This section is Advance Tariff Ruling
- Start date
- 31 Aug 2023
- Expiry date
- 30 Aug 2026
- Commodity code
- 9603210000 (opens in new tab)
- Description
- This is a tooth brush for infants made from silicone. It has a handle at either end for the baby to grip on to for easy handling, it has a soft head for easy massaging of the gums for part of a bedtime routine. As the baby is unable use the tooth brush for brushing movements the brush can be used as a teether. It is sold as a set and packaged in a cardboard box.
- Keywords
-
- SILICON
- TOOTH BRUSHES
- FOR BABIES
- FOR CLEANING TEETH
- HANDLES
- 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 5(b) has been used to identify the type of packaging. Packed in a cardboard box. GIR 6has been used to classify this product by the terms of heading 960321 - Toothbrushes, including dental-plate brushes. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to chapter 9603 Note 1 refers.