Information for ruling 600006293
This section is Advance Tariff Ruling
- Start date
- 18 Apr 2023
- Expiry date
- 17 Apr 2026
- Commodity code
- 6805200000 (opens in new tab)
- Description
- 6pc assorted palm sand pads Made from paper and sand. For use with mini palm sanders. Approximate size 140mm x 90mm with pre-punched holes. Put up for retail sale in a polybag
- Keywords
-
- WITH SAND
- ON PAPER
- ABRASIVE
- SANDERS
- PUT UP FOR RETAIL SALE
- 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 6805 - Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up GIR 5b has been used to identify the type of packaging - polybag. GIR 6 has been used to classify the goods to subheading level 680520 - On a base of paper or paperboard only Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 6805 refers