Information for ruling 600006360
This section is Advance Tariff Ruling
- Start date
- 12 Apr 2023
- Expiry date
- 11 Apr 2026
- Commodity code
- 8214200000 (opens in new tab)
- Description
- A nail clipper not part of a set, but as a individual product. The nail clippers which are specifically designed for personal care. The nail clippers are a cutting tool with a base metal blade to be guided by hand, which are made of stainless-steel, with a Comfort grip handle. The clippers are ideal to use to cut your nail in a clean and efficient way. Supplied in large quantities. Dimension approx. 9cm. Packing Style: Slide card.
- Keywords
-
- OF BASE METALS
- CLIPPERS
- HAND TOOLS
- NAILS
- FOR CUTTING
- OF STAINLESS STEEL
- HANDLES
- 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 8214 - Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files) GIR 5b - Has been used to identify the type of packaging - Packing Style: SLIDE CARD GIR 6 - Has been used to classify the goods to subheading level 8214 20 - Manicure or pedicure sets and instruments (including nail files) Also Classified in Accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) (2) to Heading 8214