Information for ruling 600006327
This section is Advance Tariff Ruling
- Start date
- 21 Apr 2023
- Expiry date
- 20 Apr 2026
- Commodity code
- 8201900000 (opens in new tab)
- Description
- A hand held fork. The working part has three prongs made from iron and the handle is wood with ridges for an easy grip. For use in the garden for digging, cutting through roots and eliminating weeds. The product has no packaging.
- Keywords
-
- OF BASE METALS
- HAND TOOLS
- GARDEN TOOLS
- OF IRON
- FOR HORTICULTURE
- FORKS, HAND TOOLS
- 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)) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 8201 - Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. GIR 6 has been used to classify the goods to subheading level 820190 - Other hand tools of a kind used in agriculture, horticulture or forestry. Also classified in accordance with: Section Notes 3 to Section XV Chapter Notes 1a to Chapter 82 Harmonized system explanatory notes (HSEN) to heading 8201