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Information for ruling 600007328

This section is Advance Tariff Ruling

Start date
07 Jul 2023
Expiry date
06 Jul 2026
Description
A geometry set that comprises a 180 degree protractor, 15 cm ruler, HB pencil and a compass. The packing style is a blister card.
Keywords
  • SCIENTIFIC AND MEASURING EQUIPMENT
  • OF PLASTIC
  • FOR MEASURING GEOMETR. QUANTITIES
  • EDUCATIONAL
  • PUT UP FOR RETAIL SALE
  • DRAWING COMPASSES
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)). GIR 1 has been used to classify this product by the terms of heading 9017 - Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 901720 - Other drawing, marking-out or mathematical calculating instruments 8 Digit code 90172010 - Other drawing instruments Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 9017 (A) (3) (5)