Information for ruling 600006514
This section is Advance Tariff Ruling
- Start date
- 27 Apr 2023
- Expiry date
- 26 Apr 2026
- Commodity code
- 8203200000 (opens in new tab)
- Description
- Eye Lash Curler, the main part of the body of the curler is made from carbon steel. These look a bit like scissors and on the end of the curler it has a carbon steel with a rubber inserted on the bottom of the curler. Ideal to shape your eyelashes upwards .
- Keywords
-
- HAIR-CURLERS
- CURLED
- EYES
- PUT UP FOR RETAIL SALE
- CARBON STEEL
- EYE MAKE-UP
- 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 8203: files, rasps, pliers (including cutting pliers), pincers, tweezers, metal-cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools GIR 6 has been used to classify the goods to subheading level 820320: pliers (including cutting pliers), pincers, tweezers and similar tools Also classified in accordance with: Chapter 82 note 1 (a) Harmonised system explanatory notes to heading 8203 note B(1)