Stainless Steel (2CR13) Kitchen scissors, mainly used for snipping herbs, cutting open food packaging. The steel scissors have a polypropylene handle. Packaged tied onto a plastic card with plastic around
Keywords
SCISSORSOF STAINLESS STEELHAND TOOLSWITH PLASTIC
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 8213 for scissors, tailors' shears and similar shears, and blades therefor.
GIR 5 b has been used to identify the type of packaging.
Also classified in accordance with:
Note 1 (a) to Chapter 82
Harmonised System Explanatory Notes (HSEN) to heading 8213