Information for ruling 600006423
This section is Advance Tariff Ruling
- Start date
- 11 Apr 2023
- Expiry date
- 10 Apr 2026
- Commodity code
- 8207509000 (opens in new tab)
- Description
- 5pc wood drill bit set case Ideal for drilling wood Made from 45Carbon Steel Packed in a blister Card
- Keywords
-
- OF BASE METALS
- INTERCHANGEABLE TOOLS
- CARBON STEEL
- STEELS
- BASE METALS
- DRILLS
- OF 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 (GIR)s GIR 1 has been used to classify this product by the terms of heading 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 820750 Tools for drilling, other than for rock-drilling Eight Digit Code 82075090 Other than elsewhere specified Also classified in accordance with: Section XVI General Note (A) (c) refers Harmonised System Explanatory Notes (HSENs) to Heading 8207