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Information for ruling 600015513

This section is Advance Tariff Ruling

Start date
04 Jun 2026
Expiry date
03 Jun 2029
Description
A hand-held dusting tool. The duster part of the tool is made from gold-coloured polyester fibres with cotton tape stitched into the duster. There is a built-in handle made from gold-coloured plastic. The handle has the option of being extended with a telescopic pole (not included). The dimensions are length 426 mm x width 325 mm x height 64 mm. It is used for cleaning or dusting and produced for retail and janitorial markets.
Keywords
  • CLEANING EQUIPMENT
  • WITH TEXTILE MATERIAL
  • DUSTERS
  • PLASTIC HANDLE
  • FOR CLEANING
  • OF POLYESTER
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. 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 (D)