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Information for ruling 600007202

This section is Advance Tariff Ruling

Start date
01 Jun 2023
Expiry date
31 May 2026
Description
3" Mirror polished scraper 'Multi purpose tool'. Ideal for use with hot air strippers and many more decorating jobs including stripping wallpaper, paint, debris. Can be used also for wall papering, spreading adhesives and fillers. To prolong life always clean thoroughly after use. 3 Inch Easy grip handle Size: 21 x 7.5cm. Made of: HANDLE:RUBBER, BODY:MANGANESE STEEL Packing Style: SLIDE CARD
Keywords
  • HAND TOOLS
  • MANGANESE
  • OF STEEL
  • MULTI-PURPOSE
  • MISCELLANEOUS BASE METAL PRODUCTS
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 in 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 5b has been used to identify the packaging GIR 6 has been used to classify the goods to subheading level 820559 Other than household tools Eight digit code 82055980 – Other than tools for masons, moulders, cement workers, plasterers and painters Also classified in accordance with: Note 1 (A) to Chapter 82 Note 3 to Section XV Harmonized System Explanatory Notes (HSEN) (E) (6) to Heading 82.05