Information for ruling 600006193
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 8205510000 (opens in new tab)
- Description
- A 2-piece peeler set, with easy grip polypropylene and TPR handles and stainless-steel swivel blades. One is 13cm and the other is 15cm. The peelers are used for thinly slicing or peeling fruit and vegetables. The peelers are packaged in a blister card.
- Keywords
-
- THERMOPLASTIC RUBBER
- OF POLYPROPYLENE
- KITCHENWARE
- FOR PEELING
- OF STAINLESS STEEL
- 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 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 - a blister card. GIR 6 - has been used to classify the goods to subheading level 820551 - Other hand tools (including glaziers' diamonds), Household tools. Also classified in accordance with: Chapter 82 - Note 1(a). Harmonized System Explanatory Notes (HSEN) to heading 8205 - Note (E) (1).