Information for ruling 600008405
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 8205510000 (opens in new tab)
- Description
- Hand operated Stainless Steel grater (S/S 430) which can be used in the kitchen. It is designed for grating cheese and some vegetables like garlic and ginger. The measurements are 24.5cm x 6cm. It comes with a looped end that when not in use can be hung up. It comes on a tie card.
- Keywords
-
- OF BASE METALS
- PUT UP FOR RETAIL SALE
- STAINLESS STEELS
- OF STAINLESS STEEL
- 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)). GIR 1 - Has been used to classify this product by the terms of heading 8205 - Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks GIR 5 (b) - Has been used to identify the type of packaging: individually packaged - Tie-on card GIR 6 - Has been used to classify the goods to subheading level 8205 51 - Other hand tools (Including glazier’s diamonds); Household tools. Also Classified in Accordance with: Note 3 to Section XV Chapter Notes (1)(a) to Heading 8205 General Notes to Chapter 82 Harmonized System Explanatory Notes (HSEN's) to Heading 8205