Information for ruling 600014523
This section is Advance Tariff Ruling
- Start date
- 11 Feb 2026
- Expiry date
- 10 Feb 2029
- Commodity code
- 9603909900 (opens in new tab)
- Description
- A vinyl record cleaning kit. Included within the kit is a plastic pump spray bottle containing 100ml of a water based cleaning solution, a plastic brush with a faux velvet cleaning edge approximately 12.2cm in length x 4.2cm width x 3cm in thickness, 2 woven microfibre cloths made from 80% polyester & 20% polyamide composite yarn and a plastic stylus brush approximately 7cm in length. A faux velvet drawstring storage bag is also included to store the items together securely. The items are packaged within a cardboard box for retail sale.
- Keywords
-
- WITH STORAGE BAG
- FOR RECORDS
- PUMP SPRAY
- CLEANING BRUSH
- GOODS PUT UP IN SETS
- BRUSHES
- OF PLASTIC
- CLEANING PREPARATION
- CLEANING FLUID
- MICROFIBRES
- CLEANING CLOTHS
- PUT UP FOR RETAIL SALE
- 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: Cardboard retail box. 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 heading 9603 note (B)