Information for ruling 600008200
This section is Advance Tariff Ruling
- Start date
- 14 Aug 2023
- Expiry date
- 13 Aug 2026
- Commodity code
- 8472908000 (opens in new tab)
- Description
- Mini tape dispenser & 2 x 18m rolls Ideal for gift wrapping and general use Made from Polypropylene (PP) and Iron Packing Style- BOPP plastic packaging- biaxially oriented polypropylene and blister card
- Keywords
-
- DISPENSER
- OFFICE MACHINES
- ADHESIVE TAPES
- OF PLASTIC
- OF METAL
- HOUSEHOLD TOOLS
- 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 8472 -Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines) GIR 3 (b) has been used as the tape dispenser is considered the essential character GIR 5 (b) has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 847290 - other than elsewhere specified. 8 Digit Code: 84729080 – other than coin-sorting, coin-counting or coin-wrapping machines Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 8472