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Information for ruling 600007322

This section is Advance Tariff Ruling

Start date
08 Jun 2023
Expiry date
07 Jun 2026
Description
2pc wood handled scrapers Multi- purpose tool which is ideal for scraping wallpaper, filling cracks, repairing holes etc. Sizes approx: 7.5" x 2" and 7.5" x 3". Made of: WOODEN+STAINLESS STEEL Packing Style: BLISTER CARD
Keywords
  • HAND TOOLS
  • OF WOOD
  • SCRAPERS
  • MULTI-PURPOSE
  • OF STAINLESS STEEL
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