Information for ruling 600006429
This section is Advance Tariff Ruling
- Start date
- 11 Apr 2023
- Expiry date
- 10 Apr 2026
- Commodity code
- 8205400000 (opens in new tab)
- Description
- 11pc precision screwdriver set Hand tools made of galvanized iron packed in a blister card
- Keywords
-
- SCREWDRIVERS
- HAND TOOLS
- OF IRON
- OF METAL
- 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 Interpretation Rules (GIR) 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; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks: GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 820540 - screwdrivers. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 8205 (D) Note 3 to Section XV Note 1 (A) to Chapter 82