Information for ruling 600005888
This section is Advance Tariff Ruling
- Start date
- 02 Mar 2023
- Expiry date
- 01 Mar 2026
- Commodity code
- 8213000000 (opens in new tab)
- Description
- Scissors made from hardened steel. They are used to cut through materials. The scissors are made through factory production by injection moulding. The scissors are encased within a plastic covering.
- Keywords
-
- SCISSORS
- OF STEEL
- FOR CUTTING
- 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 8213 - Scissors, tailors' shears and similar shears, and blades therefor. Also classified in accordance with: Chapter 82 - note 1 (a). Harmonized System Explanatory Notes (HSEN) to heading 8213 - note (1).