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Information for ruling 600006719

This section is Advance Tariff Ruling

Start date
26 May 2023
Expiry date
25 May 2026
Description
Masonry drill bit set made of 45Carbon steel. There are 5 pieces of 3, 4, 5, 6, and 8 mm, with an approximate weight of 0.06 kg. Packing style is blister card.
Keywords
  • INTERCHANGEABLE TOOLS
  • FOR DRILLING
  • OF METAL
  • MASONRY DRILLS
  • DRILLS
  • OF STEEL
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 8207 Interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 820750 Tools for drilling, other than for rock-drilling 8 Digit Code 82075030 With working part of other materials; Masonry drills Also classified in accordance with: Note 1 to Chapter 82 Note 3 to Section XV Section XVI General Note (A) (c) refers Harmonised System Explanatory Notes (HSENs) Note (5) to Heading 8207