Information for ruling 600007086
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2023
- Expiry date
- 31 May 2026
- Commodity code
- 8205510000 (opens in new tab)
- Description
- 24cm Kitchen Grater These are ideal to use for grating cheese, vegetables and much more. Easy to use and clean. Approx size 24cm Stainless steel grating surfaces Made of: STAINLESS STEEL Packing Style: HANG TAG
- Keywords
-
- FOR CUTTING
- FOOD SLICERS
- GRATER
- KITCHENWARE
- OF STAINLESS STEEL
- BASE METALS
- 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 8205 - hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks GIR 5 (b) - Has been used to identify the type of packaging GIR 6 - Has been used to classify the goods to subheading level 8205 51 - other hand tools; household tools Also Classified in Accordance with: Note 1 (a) to chapter 82 Note 3 to Section XV Harmonized System Explanatory Notes (HSEN) E (1) to heading 8205