Information for ruling 600006487
This section is Advance Tariff Ruling
- Start date
- 03 May 2023
- Expiry date
- 02 May 2026
- Commodity code
- 6804300000 (opens in new tab)
- Description
- A pack containing 2 double sided aluminium oxide sharpening stones. Measuring 3" and 6". Ideal for sharpening knives, hatchets and small hand tools. Packaged in a blister pack.
- Keywords
-
- HAND POLISHING STONES
- DOUBLE SIDED
- ALUMINIUM OXIDES
- PUT UP FOR RETAIL SALE
- HAND SHARPENING STONES
- FOR SHARPENING
- 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 6804 - Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials GIR 5B has been used to identify the type of packaging: blister pack GIR 6 has been used to classify the goods to subheading level 680430 - Hand sharpening or polishing stones Also classified in accordance with: Harmonised System Explanatory Notes to heading 6804