Information for ruling 600006358
This section is Advance Tariff Ruling
- Start date
- 19 May 2023
- Expiry date
- 18 May 2026
- Commodity code
- 8205598000 (opens in new tab)
- Description
- The product is a red and white tape dispenser. It has a pistol grip handle and made from Polypropylene (PP) with an iron backer and carbon steel blade. The intended use of the product is to seal boxes. 48 of the tape dispenser are packaged in a carton.
- Keywords
-
- FOR SEALING
- OF POLYPROPYLENE
- DISPENSER
- TAPE
- FOR PACKAGING GOODS
- OF STEEL
- HANDHELD
- 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) GIR 1 - has been used to classify this product by the terms of heading 8205 - Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks. GIR 3B - has been used as the steel blade is considered to be the essential character. GIR 5 (b) - has been used to identify the type of packaging - They come packaged and placed into a carton GIR 6 - has been used to classify the goods to subheading level 820559 - Other hand tools (including glaziers' diamonds), other than, household tools 8 - digit code – 82055980 - Other than Tools for masons, moulders, cement workers, plasters and painters Also classified in accordance with: Tariff chapter 82 heading 8205 to chapter note 1 A Tariff chapter 82 heading 8205 to section note 3 Harmonised System Explanatory Notes (HSENs) to Heading 8205. Harmonised System Explanatory Notes (HSENs) to chapter 82 General Note (A)