Information for ruling 600005295
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2023
- Expiry date
- 07 Feb 2026
- Commodity code
- 8205598000 (opens in new tab)
- Description
- A scraper/squeegee, made from polypropylene with a rubber strip and a stainless steel metal blade. The scraper/squeegee has a 20cm handle. It is a hand tool which is used for scraping/cleaning purposes. The squeegee rubber can be removed. Dimensions are 192mm x 157mm x 40mm and weighs: 0.10600kg.
- Keywords
-
- HAND TOOLS
- OF POLYPROPYLENE
- OF RUBBER
- SCRAPERS
- WITH HANDLE
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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)). GIR 1 - has been used to classify this product by the terms of heading 8205 - Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks. GIR 6 - has been used to classify the goods to subheading level 820559 - Other hand tools (including glaziers' diamonds), other than elsewhere specified within this subheading. 8 digit code 82055980 - Other than elsewhere specified within this heading. Also classified in accordance with: Section XV - Note 3. Chapter 82 - note 1 (a). Chapter 82 - General note (A). Harmonized System Explanatory Notes (HSEN) to heading 8205 - Note (E) (7).