Information for ruling 600008395
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 8305900000 (opens in new tab)
- Description
- A pack of 6 Stainless Steel binder clips. These are ideal to use in the office, school and at home. They fold back so they can be used for paper/letters etc so the items can be kept in place. They come packed a a blister card for retail sale
- Keywords
-
- PUT UP FOR RETAIL SALE
- CLIPS
- OF STAINLESS STEEL
- OF BASE METALS
- 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 8305 - Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal GIR 5b has been used to identify the type of packaging -Blister Card GIR 6 has been used to classify the goods to subheading level 830590 - Other, including parts Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 8305