Information for ruling 600007327
This section is Advance Tariff Ruling
- Start date
- 26 Jun 2023
- Expiry date
- 25 Jun 2026
- Commodity code
- 8305900000 (opens in new tab)
- Description
- This product is a 120pc set of pins and clips made of Polypropylene and Iron, sold in wholesale quantities and come in assorted colours. The set includes: - 20 pack of drawing pins - 40 pack of paperclips (28mm) - 60 pack of push pins The product is packaged in a blister card.
- Keywords
-
- OF POLYPROPYLENE
- PINS
- PAPER CLIPS
- DRAWING PINS
- 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 the product to heading 8305 - Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal GIR 3c has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 830590 - Other, including parts Also classified in accordance with: Note 3 to Section XVI Harmonised System Explanatory Notes (HSENs) to heading 8305