Information for ruling 600008900
This section is Advance Tariff Ruling
- Start date
- 31 Oct 2023
- Expiry date
- 30 Oct 2026
- Commodity code
- 4417000000 (opens in new tab)
- Description
- A wooden handle used with a broom head. The handle is made from virola wood, it measures 1350mm in length and diameter of 28mm. It has a tapered end to assist in the fitment.
- Keywords
-
- OF WOOD
- HANDLES
- SWEEPING BRUSH
- TAPERS
- 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 4417: Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading 4417 (5) Harmonised System Explanatory Notes (HSEN) to heading 9603 exclusion note (a)