Information for ruling 600013974
This section is Advance Tariff Ruling
- Start date
- 26 Nov 2025
- Expiry date
- 25 Nov 2028
- Commodity code
- 9603409000 (opens in new tab)
- Description
- Mini paint tray & roller set. The set comes with a four inch frame made from polypropylene (PP), five, four inch emulsion roller sleeves made from polyester and PP and one mini plastic paint tray. The tray is used to hold the paint, the roller is placed on the frame and loaded with paint. The item is used for painting smaller areas and suitable for use with emulsion & water based paints. The items are placed inside the tray and then fully covered with a shrink wrap film and a label.
- Keywords
-
- TEXTILE ROLLERS
- TRAYS
- FOR PAINTING
- WITH HANDLE
- GOODS PUT UP IN SETS
- 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 (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 3(b) has been used as the paint roller sleeves are considered to be the essential items. GIR 5(b) has been used to identify the type of packaging - shrink wrap with a label. 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 96034090 - Paint pads and rollers. Also classified in accordance with: Chapter Notes 3 & 4 to Chapter 96 The Harmonized System Explanatory Notes (HSENs) Notes (F) to heading 9603