Information for ruling 600005501
This section is Advance Tariff Ruling
- Start date
- 30 Mar 2023
- Expiry date
- 29 Mar 2026
- Commodity code
- 8205598000 (opens in new tab)
- Description
- A window scraper made of stainless steel and polypropylene plastic with a working edge of stainless steel. The window scraper has a grey handle connected to a black body which holds the stainless-steel blade in place using two screws. The scraper comes with a plastic cap to cover the blade edge when not in use. The scraper weights 214 grams. Packaged with 9 other scrapers in a cardboard box.
- Keywords
-
- OF BASE METALS
- OF POLYPROPYLENE
- OF PLASTIC
- SCRAPERS
- OF STAINLESS STEEL
- METAL BLADES
- Justification
- Classification has been determined in accordance with: 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 the 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 household tools 8-Digit code 82055980 – Other than tools for masons, moulders, cement workers, plasterers and painters Also classified in accordance with: Note 3 to Section XV Note 5 to Section XV Note 6 to Section XV Note 7 to Section XV Note 1 to chapter 82 Harmonised System Explanatory Notes (HSEN)s to Chapter 82 Harmonised System Explanatory Notes (HSEN)s to Heading 8205