Information for ruling 600006839
This section is Advance Tariff Ruling
- Start date
- 16 May 2023
- Expiry date
- 15 May 2026
- Commodity code
- 8201900000 (opens in new tab)
- Description
- 2 Pack of easy grip weeders These can be used in homes, gardens, lawns and more. The ideal gardening tool for multiple usage. 2 Pack Easy to grip Gardening tool Made of: PP+IRON Packing Style: BLISTER CARD
- Keywords
-
- GARDEN TOOLS
- HAND TOOLS
- WITH METAL
- WEEDERS
- 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 8201 - Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. GIR 5 (b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 820190 - Other hand tools of a kind used in agriculture, horticulture or forestry. Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 8201 Chapter Notes 1a to Chapter 82 Section Notes 3 to Section XV