Information for ruling 600006316
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2023
- Expiry date
- 16 Apr 2026
- Commodity code
- 8202100000 (opens in new tab)
- Description
- A 6 inch (150mm) stainless steel hacksaw with a polypropylene covered body and it comes with 2 stainless steel blades. The frame size is 21cm x 10cm. The product is packaged in a slide card and put in a cardboard counter display unit.
- Keywords
-
- OF BASE METALS
- OF POLYPROPYLENE
- WITH HANDLE
- OF STAINLESS STEEL
- HAND SAWS
- 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 8202 - Handsaws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). GIR 5b - has been used to identify the type of packaging - a slide card in a cardboard counter display unit. GIR 6 - has been used to classify the goods to subheading level 820210 - Handsaws. Also classified in accordance with: Chapter 82 - Note 1. Harmonized System Explanatory Notes (HSEN) to heading 8202 - Note (A).