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Information for ruling 600006720

This section is Advance Tariff Ruling

Start date
26 May 2023
Expiry date
25 May 2026
Description
5 piece drill bit set, made out of 45Carbon steel, that is for drilling into plastic. The 5 drill bits are 3, 4, 5, 6 and 8 mm in length. Packing style is a blister card.
Keywords
  • INTERCHANGEABLE TOOLS
  • FOR DRILLING
  • OF METAL
  • 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 82075090 Other than elsewhere specified in this heading 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