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Information for ruling 600005401

This section is Advance Tariff Ruling

Start date
23 Jan 2023
Expiry date
22 Jan 2026
Description
Reamer The tools main body is made from AISI 4145H Modified Steel. The tool uses diamond impregnated inserts made up of diamond matrix and tungsten carbide portions. The top portion of the insert is made from a diamond matrix. It is the diamond matrix portion of the insert that does the work. These inserts are welded into the tools main body. The tool is then used as part of a bottom hole assembly that is used for drilling. The tool forms part of the drill string and is rotated from a motor system on the surface. The small diamond inserts act almost like a sandpaper smoothing out any ledges or tight spots within the well. Primarily used in oil & gas wells during the drilling phase to provide stability to the drill string and smooth the wellbore. Tool range is 5" to 18" in diameter up to 90" long.
Keywords
  • EARTH BORING DRILLS
  • INSERTS
  • INTERCHANGEABLE TOOLS
  • FOR BORING
  • OF STEEL
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)). GIR 1 has been used to classify this product by the terms of heading 8207: Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools GIR 6 has been used to classify the goods to subheading level 820719: Rock-drilling or earth-boring tools; Other than with working part of cermets, including parts 8 Digit code 82071990: Other than elsewhere specified within this subheading Also classified in accordance with: Section Note 3 to Section XV Chapter Note 1 to Chapter 82 Harmonized System Explanatory Note (HSEN's) to heading 82.07 (1) & (6) Harmonized System Explanatory Note (HSEN's) to heading 84.31 (g)