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Information for ruling 600006825

This section is Advance Tariff Ruling

Start date
01 Jun 2023
Expiry date
31 May 2026
Description
The product is for a 3 piece nail clipper set made from stainless steel. Packaged in a blister card.
Keywords
  • BASE METALS
  • OF STAINLESS STEEL
  • CLIPPERS
  • 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: Harmonised System Explanatory Notes (HSENs) 2 to heading 8214 Note 3 to section XV Note 1 (a) to Chapter 82