Information for ruling 600006706
This section is Advance Tariff Ruling
- Start date
- 24 May 2023
- Expiry date
- 23 May 2026
- Commodity code
- 8472908000 (opens in new tab)
- Description
- Black tape dispenser. The handle is made from polypropylene, the backer is made from iron and the blade is made from carbon steel. The item is designed to be used as desk top device. It is packaged in a cardboard box that shows a picture of the product and the product information.
- Keywords
-
- PLASTICS
- MACHINERY
- OFFICE MACHINES
- OF PLASTIC
- 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 Interpretative Rules GIR’s: GIR 1 has been used to classify this product by the terms of heading -Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines) GIR 5 (b) has been used to identify the type of packaging – coloured cardboard box GIR 6 has been used to classify the goods to subheading level 847290 - other than elsewhere specified. 8 Digit Code: 84729080 – other than coin-sorting, coin-counting or coin-wrapping machines Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 8472