Information for ruling 600007738
This section is Advance Tariff Ruling
- Start date
- 24 Aug 2023
- Expiry date
- 23 Aug 2026
- Commodity code
- 6804300000 (opens in new tab)
- Description
- This is a set used by fishermen to sharpen fishing hooks, consisting of a clamp to hold the hook, a sharpening stone, 2 files and a magnifying glass. The stone is a final touch when sharpening the hooks. The file is used as a tool to sharpen the fishing hooks. The sharpening stone is the essential character in this set. They all come in a nylon case which is then placed in a cardboard box.
- Keywords
-
- MAGNIFYING GLASS
- FOR FISHING
- PUT UP FOR RETAIL SALE
- HAND SHARPENING STONES
- FOR SHARPENING
- 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 (GIRs): GIR 1 has been used to classify this product by the terms of heading 6804 - Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. GIR 3(b) - has been used as the stone is the essential character in this set. GIR 5(b) has been used to identify the type of packaging. The products are packed in a nylon bag which is then packed in a cardboard box. GIR 6 has been used to classify the goods to subheading level 680430 - Hand sharpening or polishing stones. Also classified in accordance with: The Harmonised System Explanatory Notes (HSENs) to heading 6804