Information for ruling 600014527
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. The brush has an aluminium sleeve, the body and handle are made from ABS plastic, the bristles are made of carbon fibres. The handle swivels to protect the bristles when not in use. The dimensions of the brush are approximately 11.5cm in length and 3.2cm wide. It is packaged within a card box for retail sale.
- Keywords
-
- FOR RECORDS
- OF CARBON FIBRE
- CLEANING BRUSH
- OF ALUMINIUM
- PUT UP FOR RETAIL SALE
- OF PLASTIC
- WITH BRISTLES
- BRUSHES
- ABS
- 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 5 (b) - Has been used to identify the type of packaging: Card 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)