Information for ruling 600012603
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2025
- Expiry date
- 11 Mar 2028
- Commodity code
- 9603210000 (opens in new tab)
- Description
- A pack of 3 bamboo toothbrushes used for cleaning teeth/gums. The toothbrushes are made from 100% biodegradable bamboo and nylon bristles. Made in China. Packed in a card packing.
- Keywords
-
- TOOTH BRUSHES
- OF BAMBOO
- OF NYLON
- DENTAL HYGIENE PREPARATIONS
- FOR PERSONAL USE
- FOR CLEANING TEETH
- 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 (GIRS): 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: It is packed in a blister pack with a card backing. GIR 6 has been used to classify this product by the terms of heading 960321 - Toothbrushes, including dental-plate brushes. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to chapter 9603 Note (1) refers.