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Information for ruling 600009068

This section is Advance Tariff Ruling

Start date
01 Nov 2023
Expiry date
31 Oct 2026
Description
Boot Washer Station Contains 3 Nylon shoe brushes boot washer station is made from heavy gauge mild steel, with an epoxy polyester powder coated finish, with handles brushes are attached to sides and bottom of station Weighs 12.8kg Dimensions - 28" (L) x 12" (W) x 12" (H)
Keywords
  • BRUSHES
  • SHOE BRUSHES
  • OF 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 (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) GIR3b 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: HSEN to 9603