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Information for ruling 600015037

This section is Advance Tariff Ruling

Start date
27 Feb 2026
Expiry date
26 Feb 2029
Description
It is a 40 cm (16”) duster/mop. The product consists of a duster frame with a red, textile duster cover, fastened with an iron button. It has a red aluminium handle. The textile cover is made from acrylic and polyester. The mop is part of a cleaning system for floors. It is to be sold to retail and janitorial markets. Each mop come in a plastic bag, with quantities of 10 packaged in a cardboard box. Available in various colours.
Keywords
  • OF POLYESTER
  • MOPS
  • ACRYLIC
  • WITH BUTTON
  • DUSTERS
  • ALUMINIUM
  • FOR CLEANING
  • WITH HANDLE
  • FRAMES
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 6 has been used to classify the goods to subheading level 960390 other than elsewhere specified within this heading. 8 digit code 96039099 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’s) to heading 9603