Information for ruling 600007469
This section is Advance Tariff Ruling
- Start date
- 27 Jun 2023
- Expiry date
- 26 Jun 2026
- Commodity code
- 8201500000 (opens in new tab)
- Description
- This product is pruning shears that are made of steel and with Polypropylene handles. Used for gardening purposes. The pruning shears are packaged in a blister card.
- Keywords
-
- FOR SHEARING
- HAND TOOLS
- OF PLASTIC
- OF METAL
- PRUNERS
- 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 8201 - Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 820150 - Secateurs and similar one-handed pruners and shears (including poultry shears) Also classified in accordance with: Note 3 to Section XVI Harmonised System Explanatory Notes (HSENs) Note 5 to heading 8201