Information for ruling 600005887
This section is Advance Tariff Ruling
- Start date
- 15 Mar 2023
- Expiry date
- 14 Mar 2026
- Commodity code
- 8205510000 (opens in new tab)
- Description
- The product is used for sharpening knives and is part of a kitchen device which is used to assist with food preparation and make cutting easier. It is made from hardened steel. The product is made through factory production by injection moulding, and is encased within a plastic covering which is placed inside an outer cardboard box.
- Keywords
-
- HOUSEHOLD TOOLS
- KNIFE SHARPENERS
- OF METAL
- 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 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 5b - Has been used to identify the type of packaging - Encased within a plastic covering which is then placed inside an outer cardboard box. GIR 6 has been used to classify the goods to subheading level 820551 - Household tools Also classified in accordance with: Chapter 82 Note (1)(d) Harmonised System Explanatory Notes (HSENs) Note (E)(1) to Heading 8205