Information for ruling 600006716
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 5 piece manicure kit made of stainless steel and packaged in a blister card.
- Keywords
-
- OF STAINLESS STEEL
- BASE METALS
- MANICURE AND PEDICURE PREPARATIONS
- MANICURE SETS
- 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 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 to types of packaging - Packaged in a blister card. GIR 6 - Has been used to classify the goods to subheading level 821420 - Manicure or pedicure sets and instruments (including nail files). Classified in accordance with: Note 3 to section XV Note 1 (a) to Chapter 82 Harmonised System Explanatory Notes (HSENs) 2 to heading 8214