Information for ruling 600008397
This section is Advance Tariff Ruling
- Start date
- 26 Sep 2023
- Expiry date
- 25 Sep 2026
- Commodity code
- 82141000 (opens in new tab)
- Description
- This is a pack of a pencil sharpener and an eraser. The pencil sharpener is a double sharpener, and is made from 100% aluminium alloy and the eraser is made from 100% Thermoplastic rubber (TPR). It is a white colour. They are packed together in a card back with a blister front.
- Keywords
-
- THERMOPLASTIC RUBBER
- PENCIL SHARPENERS
- PUT UP FOR RETAIL SALE
- ERASERS
- METAL BLADES
- 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 used to classify this product by the terms of heading 8214 - Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files). GIR 6 has been used to classify the goods to subheading level 821410 - Paperknives, letter openers, erasing knives, pencil sharpeners and blades therefor. GIR 3(c) - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff - 8214. GIR 5(b) has been used to identify the type of packaging. The products are packed together with a card back and blister front. Also classified in accordance with the Harmonised System Explanatory Notes (HSENs) to heading 8214.