Information for ruling 600013899
This section is Advance Tariff Ruling
- Start date
- 20 Oct 2025
- Expiry date
- 19 Oct 2028
- Commodity code
- 9603401000 (opens in new tab)
- Description
- Paint brushes. This is a pack of 5 paint brushes measuring 0.55”, 1”, 1.5”, 2”, 2.5”. The brushes are used for painting and decorating. The bristles are made from an artificial nylon filaments, with a silver-coloured metal ferrule to secure the bristles to the handles. The handles are a plain wood, in a burgundy colour. The brushes are intended to be used for painting various products and surfaces including stains, emulsion, water and oil-based paints on both wood and plasterboard. For wholesale. Packed in cartons of 48. Layers of 384. Pallets of 1920.
- Keywords
-
- WOOD
- WITH HANDLES
- FERRULES
- FOR PAINTING
- SETS
- OF METAL
- OF PLASTICS
- 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 5b has been used to identify the type of packaging: Moulded poly sleeve. GIR 6 has been used to classify the goods to subheading level 960340 - Paint, distemper, varnish or similar brushes other than brushes of subheading 9603 30; paint pads and rollers. 8-digit code 96034010 - Paint, distemper, varnish or similar brushes. Also classified in accordance with: Harmonised System Explanatory Notes to heading 9603.40 note (B)(16).