Information for ruling 600007100
This section is Advance Tariff Ruling
- Start date
- 13 Jul 2023
- Expiry date
- 12 Jul 2026
- Commodity code
- 8472908000 (opens in new tab)
- Description
- Tape dispenser and 3 rolls of adhesive tape. The 3 rolls of tape measure 18mm x 25m and are made from polypropylene. The dispenser is made of a clear polyvinyl chloride (PVC) and has a flat bottom to sit on a table or desk. For use at home or in an office. Packaged in a blister card.
- Keywords
-
- OF POLYPROPYLENE
- DISPENSER
- ADHESIVE TAPES
- OF PLASTIC
- OF POLYVINYL CHLORIDE
- GOODS PUT UP IN SETS
- FOR OFFICES
- HOUSEHOLD TOOLS
- 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)). GIR 1 has been used to classify this product by the terms of heading 8472 - Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines) GIR 3b has been used as the tape dispenser is considered to be the essential character. GIR 5b has been used to identify the type of packaging – blister pack GIR 6 has been used to classify the goods to subheading level 847290 – Other than elsewhere specified 8 Digit Code 84729080 – Other than Coin-sorting, coin-counting or coin-wrapping machines Also classified in accordance with: Harmonized system explanatory notes (HSEN) to heading 8472