Information for ruling 600006620
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2023
- Expiry date
- 18 Apr 2026
- Commodity code
- 6805200000 (opens in new tab)
- Description
- 8pc assorted sandpaper set 2 sheets coarse, 2 sheets medium, 2 sheets fine, 2 sheets extra fine Put up for retail sale
- Keywords
-
- WITH SAND
- ON PAPER
- QUARTZ SANDS
- ABRASIVE
- PUT UP FOR RETAIL SALE
- 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)). GIR 1 has been used to classify this product by the terms of heading 6805 - Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up GIR 6 has been used to classify the goods to subheading level 680520 - On a base of paper or paperboard only Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 6805 refers