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Information for ruling 600006351

This section is Advance Tariff Ruling

Start date
27 Apr 2023
Expiry date
26 Apr 2026
Description
A 5pc coloured hardware Cutter Set pack consisting of 2 large retractable plastic knifes and 3 smaller retractable utility plastic knives. The knives are standard warehouse knives, designed for standard warehouse tasks which have a locking device; by pushing the slider forward, the blade is automatically adjusted. All of the craft knives have a stainless-steel blade up to 4 inches long, each knife has a blade contained within a polypropylene plastic sheath measuring from 4-5 inches long and which are either jade or yellow in colour and sometimes blue in colour. Weight: 0.13kg. Packing Style: Blister Card.
Keywords
  • OF BASE METALS
  • WITHOUT FIXED BLADE
  • KNIVES
  • OF PLASTIC
  • WITH HANDLE
  • OF STAINLESS STEEL
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 (GIRs) GIR 1 - Has been used to classify this product by the terms of heading 8211 - For knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor GIR 5 (b) - Has been used to identify the type of packaging - Packing Style: Blister Card. Gir 6 - Has been used to classify the goods to subheading level 8211 93 - knives having other than fixed blades Also Classified in Accordance with: Note 3 to Section XV Note 1 (a) to Chapter 82 Harmonized System Explanatory Note (HSENs) (2) to Heading 8211