Information for ruling 600008929
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2023
- Expiry date
- 20 Nov 2026
- Commodity code
- 9603909100 (opens in new tab)
- Description
- A boot scraper. Two brushes consisting of wooden blocks and nylon bristles and a CRC steel frame. The brush heads are attached to the frame by small clamps. The boot scraper measures 20 inches x 13 inches x 3 inches and weighs approximately 2kg.
- Keywords
-
- FOR BOOTS
- FOR CLEANING
- OF NYLON
- FOR FOOTWEAR
- OF WOOD
- WITH BRISTLES
- OF STEEL
- 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 3B - Has been used as the brushes are considered to be the essential character. GIR 6 - Has been used to classify the goods to subheading level 960390: Other than elsewhere specified. 8 DIGIT CODE 96039091: 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) to heading 9603 & note 5