Information for ruling 600013871
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2025
- Expiry date
- 08 Oct 2028
- Commodity code
- 9603909900 (opens in new tab)
- Description
- A 3-piece wire brush set, the handles being made from plastic, with steel wire attached. To be used for cleaning around the home, garden and workshops. Includes 2 large brushes and 1 small brush. Presented on a blister card. Approximate weight 0.14kg
- Keywords
-
- OF PLASTIC
- BRUSHES
- PUT UP FOR RETAIL SALE
- WITH WIRE
- CLEANING EQUIPMENT
- Justification
- Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: 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)). 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 and brush making; paint pads and rollers; squeegees (other than roller squeegees) GIR 5b - has been used to identify the type of packaging - presented on a blister card. GIR 6 - has been used to classify the goods to subheading level 9603 90 - Other than elsewhere specified in this heading 8 Digit code 96039099 - 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: Note 1 to Chapter 39 Harmonised System Explanatory Notes (HSENs) to Heading 9603