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Information for ruling 600015140

This section is Advance Tariff Ruling

Start date
27 Mar 2026
Expiry date
26 Mar 2029
Description
A 60 cm (24") duster/mop. The product consists of a duster frame, a textile duster cover made from acrylic and polyester with 2 iron buttons to fasten it and has an aluminium handle. The mop is part of a cleaning system for floors and is to be sold to retail and janitorial markets. Each mop comes in a plastic bag, with quantities of 10 packaged in a cardboard box. Available in various colours
Keywords
  • MOPS
  • ACRYLIC
  • DUSTERS
  • ALUMINIUM
  • FOR CLEANING
  • PUT UP FOR RETAIL SALE
  • POLYESTERS
  • HANDLES
  • CLEANING EQUIPMENT
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 - packaged in a plastic bag, with 10 bags to a cardboard 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 (HSENs) to 9603 (B) and (D)