Information for ruling 600014054
This section is Advance Tariff Ruling
- Start date
- 10 Dec 2025
- Expiry date
- 09 Dec 2028
- Commodity code
- 9603909900 (opens in new tab)
- Description
- A spatulas and pastry brush set. The pastry brush handle is made from PS plastic (polystyrene), the one piece moulded brush head is made from silicone. The spatulas handle is made from PS plastic and the tip is made from silicone. The handles on both are clear, with the tip of the spatula and the brush head being red in colour. The spatula is approximately 23cm in length and the brush 17cm in length. They are attached to a header card for retail sale.
- Keywords
-
- PASTRY BRUSH
- OF SILICONE
- OF POLYSTYRENE
- SPATULAS
- OF PLASTIC
- BRUSHES
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- HANDLES
- 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 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging: Attached to a header card. GIR 6 - Has been used to classify the goods to subheading level 960390: Other than elsewhere specified. 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: Harmonised System Explanatory Notes (HSEN) to Chapter 96 general notes Harmonised System Explanatory Notes (HSEN) to heading 9603 (B)