Information for ruling 600009257
This section is Advance Tariff Ruling
- Start date
- 08 Dec 2023
- Expiry date
- 07 Dec 2026
- Commodity code
- 9603909900 (opens in new tab)
- Description
- A tar brush head is a component which is attached to a wooden handle to produce a tar brush. The tar brush is used to apply tar like a paint brush. It is made from 100% black dyed coco, with a base that is base that is approximately 1.5 inches in height, and approximately 3 inches long.
- Keywords
-
- TAR BRUSH
- FOR CLEANING
- HEAD
- OF COCONUT
- BRUSHES
- PUT UP FOR RETAIL SALE
- 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 (1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg (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 6 - has been used to classify the goods to subheading level 960390 Other than elsewhere specified 8 Digit Code 9603909900 Other than hand-operated mechanical floor sweepers, not motorised; Other than road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to 9603 (B) (B)