Information for ruling 600008899
This section is Advance Tariff Ruling
- Start date
- 31 Oct 2023
- Expiry date
- 30 Oct 2026
- Commodity code
- 9603100000 (opens in new tab)
- Description
- A broom head which consists of a wooden block measuring 330mm in length, width 55mm & height 21mm, there is a 28.5mm hole on the top to attach a handle. The bristles are made from 100% natural bassine measuring 75mm in length.
- Keywords
-
- SWEEPING BRUSH
- OF WOOD
- BROOM HEAD
- OF BASSINE
- 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 6 - Has been used to classify the goods to subheading level 960310: Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 9603 (A) & note 7