Information for ruling 600007463
This section is Advance Tariff Ruling
- Start date
- 05 Jul 2023
- Expiry date
- 04 Jul 2026
- Commodity code
- 6805300000 (opens in new tab)
- Description
- 3pc sanding blocks, 1 x coarse block 60 grits, 1 x medium block 150 grits and 1 x fine block 240 grits, can be used for cleaning and polishing on both wet and dry surfaces, washable and reusable, suitable for metal, painted, wood and plastic surfaces. Made of quartz sand and foam.
- Keywords
-
- REUSABLE
- QUARTZ SANDS
- BLOCKS
- ABRASIVE
- WASHABLE
- FOR POLISHING
- FOR SMOOTHING
- OF FOAM
- CLEANING
- 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 6 has been used to classify the goods to subheading level 680530 on a base of other materials. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 6805