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Information for ruling 600003668

This section is Advance Tariff Ruling

Start date
19 May 2022
Expiry date
18 May 2025
Description
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
SCISSORS OF STAINLESS STEEL HAND TOOLS WITH 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