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Information for ruling 600006449

This section is Advance Tariff Ruling

Start date
25 May 2023
Expiry date
24 May 2026
Description
The product is a sewing tool kit which includes 31 pieces of equipment. Including: Sewing needles, Cotton thread, Scissors, Tape measure, Bobbin, Needles, Needle threader, buttons. It is packaged in a blister card and placed into a carton.
Keywords
  • TAPE MEASURE
  • SEWING KITS
  • SCISSORS
  • NEEDLES
  • COTTON THREAD
  • BUTTONS
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 9017 - Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter GIR 3C - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the Tariff. GIR 5 (B) - Has been used to identify the type of packaging – In a blister card and placed in a carton GIR 6 - has been used to classify the goods to subheading level 901780 - Other instruments 8 - digit code – 90178010 - Measuring rods and tapes and divided scales Also Classified in Accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 9605 Note 2 Harmonised System Explanatory Notes (HSENs) to heading 9017 note (D) 5