Information for ruling 600006711
This section is Advance Tariff Ruling
- Start date
- 10 May 2023
- Expiry date
- 09 May 2026
- Commodity code
- 8214200000 (opens in new tab)
- Description
- The product is a 6-piece pedicure set. It contains 1 nail brush, 1 foam toe separator, 1 tweezer, 2-pumic stones, 1 pumice stone with handle. The items are made from Polypropylene (PP), Polyvinyl Chloride (PVC) and stone. The intended use of the products is for grooming your feet. All the items are packaged together in a blister card.
- Keywords
-
- TWEEZERS
- OF POLYPROPYLENE
- NAIL BRUSHES
- OF STONE
- PEDICURE SETS
- OF NON CELLULAR PVC
- TOE SEPARATOR
- 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 8214 - Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files) GIR 5b - Has been used to identify the type of packaging - Packing Style: Slide card GIR 6 - Has been used to classify the goods to subheading level 821420 - Manicure or pedicure sets and instruments (including nail files) Also Classified in Accordance with: Chapter 82 to Heading 8214 Note 1 Harmonized System Explanatory Notes (HSENs) (2) to Heading 8214 Harmonized System Explanatory Notes (HSENs) to Heading 9605