Information for ruling 600005891
This section is Advance Tariff Ruling
- Start date
- 18 Mar 2023
- Expiry date
- 17 Mar 2026
- Commodity code
- 8208300000 (opens in new tab)
- Description
- Replacement blades of hardened steel that form part of a knife sharpener. 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.
- Keywords
-
- FOOD PREPARATION
- PART OF
- OF METAL
- KITCHENWARE
- METAL BLADES
- 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) 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 8208: Knives and cutting blades, for machines or for mechanical appliances GIR 6 has been used to classify the goods to subheading level: 820830: For kitchen appliances or for machines used by the food industry Also classified in accordance with:- Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to 8208 Note (3)