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Information for ruling 600003669

This section is Advance Tariff Ruling

Start date
19 May 2022
Expiry date
18 May 2025
Description
The pinking shears are used for cutting woven cloth. The blade on the shears is made from Stainless Steel (SS 2CR13) and the handle is made from Polypropylene material (PP). It come packaged in plastic card.
Keywords
BASE METALS OF BASE METALS SCISSORS TAILORS' SHEARS HAND TOOLS DRESSMAKING ARTICLES
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 - Scissors, tailors' shears and similar shears, and blades therefor. GIR 5(b) - Has been used to identify the type of packaging. The item is packaged in a plastic card. Also Classified in Accordance with: Chapter 82 Chapter Note 1a Harmonised System Explanatory Notes (HSEN) to chapter 82 Heading 82.13 (5)