Information for ruling 600007229
This section is Advance Tariff Ruling
- Start date
- 08 Jun 2023
- Expiry date
- 07 Jun 2026
- Commodity code
- 8214200000 (opens in new tab)
- Description
- The 5pc pedicure set includes a nail brush, 2 toe separators, nail clipper and a 9cm foot file. Comes packed in a blister card. The clippers are made from nickel plated iron, the toe separator is made from Ethylene-vinyl acetate (EVA) and the nail brush is made from PVC
- Keywords
-
- OF BASE METALS
- CLIPPERS
- NAIL BRUSHES
- OF NICKEL
- PEDICURE SETS
- TOE SEPARATOR
- OF IRON
- 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 8214 - Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files) GIR 5b - Has been used to identify the type of packaging - Packing Style: Blister Card GIR 6 - Has been used to classify the goods to subheading level 821420 - Manicure or pedicure sets and instruments (including nail files) Also Classified in Accordance with: Note 3 to section XV Harmonized System Explanatory Notes (HSENs) (2) to Heading 8214