Information for ruling 600006375
This section is Advance Tariff Ruling
- Start date
- 03 May 2023
- Expiry date
- 02 May 2026
- Commodity code
- 8205510000 (opens in new tab)
- Description
- An egg slicer. The hand-held tool has several stainless steel wires held on a metal frame. An egg is placed under the taut wires and as the fame is pushed/pulled down the steel wires cuts the egg into several thin slices. The item is approximately 10cm x 8cm in size and is individually packaged in a blister card. Sold in large quantities for wholesale distribution.
- Keywords
-
- HAND TOOLS
- FOR CUTTING
- OF STAINLESS STEEL
- METAL BLADES
- HOUSEHOLD TOOLS
- OF BASE METALS
- FOR SLICING
- 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 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 5b has been used to identify the type of packaging - blister card GIR 6 has been used to classify the goods to subheading level 820551 - Other hand tools (including glaziers' diamonds); Household tools Also classified in accordance with: Section Notes 3 to Section XV Chapter Notes 1 (a) to chapter 82 Harmonised System Explanatory Notes (HSENs) Notes (E)(1) to heading 8205