Information for ruling 600006328
This section is Advance Tariff Ruling
- Start date
- 05 May 2023
- Expiry date
- 04 May 2026
- Commodity code
- 8201900000 (opens in new tab)
- Description
- A handheld trowel. The working part of the trowel is made from iron and the handle fitted to the shaft is made from wood. The ridges on the handle allow the product to be gripped firmly. For use in the garden for digging, cutting through roots, and eliminating weeds. The product has no packaging.
- Keywords
-
- FOR HORTICULTURE
- OF BASE METALS
- HAND TOOLS
- GARDEN TOOLS
- TROWELS
- OF IRON
- 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 (HSENs) Notes 7 to heading 8201