Information for ruling 600009402
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2024
- Expiry date
- 16 Jan 2027
- Commodity code
- 9603909100 (opens in new tab)
- Description
- Long handheld dustpan with brush. Ideal for cleaning dust and dirt in households, offices etc... Made from Polypropylene (PP) and iron, the bristles on the brush are made of Polyethylene Terephthalate (PET). The brush clips onto the pan handle for easy storage Available in black or grey.
- Keywords
-
- FOR CLEANING
- POLYETHYLENE TEREPHTHALATE
- OF PLASTIC
- BRUSHES
- WITH HANDLE
- GOODS PUT UP IN SETS
- OF IRON
- OF POLYPROPYLENE
- SWEEPING BRUSH
- 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 of 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 brush is the essential character. GIR 6 - has been used to classify the goods to subheading level 960390 Other than elsewhere specified 8 Digit Code 96039091 Other than Hand-operated mechanical floor sweepers, not motorised; Road-sweeping brushes; household type brooms and brushes, including shoe brushes and clothes brushes; brushes for grooming animals. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 9603 note (B) Harmonized System Explanatory Notes (HSENs) to heading 9603