Information for ruling 600014524
This section is Advance Tariff Ruling
- Start date
- 19 Feb 2026
- Expiry date
- 18 Feb 2029
- Commodity code
- 9603909900 (opens in new tab)
- Description
- A vinyl record cleaning brush & microfibre cloth set. The brush body is made of plastic; there is a faux velvet cleaning edge. The woven, microfibre cloth consists of 80% polyester and 20% polyamide composite yarn, dimensions 30cm x 30cm. The brush & cloth are used individually or in conjunction with each other to keep vinyl records clean and dust free. They are packaged together in a cardboard box for retail sale.
- Keywords
-
- OF POLYESTER
- FOR RECORDS
- CLEANING BRUSH
- OF VELVET
- OF PLASTIC
- OF POLYAMIDE
- MICROFIBRES
- GOODS PUT UP IN SETS
- FOR CLEANING
- 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)(11)