Information for ruling 600007205
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2023
- Expiry date
- 07 Jun 2026
- Commodity code
- 6805300000 (opens in new tab)
- Description
- The product is a 2 piece thick sanding block used for polishing or cleaning and is washable and reusable. It can be used for both wet and dry and is suitable for metals, painted surfaces, wood and plastic. Made from quarts sand and ethylene vinyl acetate. Packaged in a sleeve card.
- Keywords
-
- WITH SAND
- BLOCKS
- QUARTZ SANDS
- 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 6805 - Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. GIR 5B Has been used to identify the type of packaging - Packaged in a sleeve card. GIR 6 Has been used to classify the goods to subheading level 680530 - On a base of other materials. Classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 6805