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Information for ruling 600008413

This section is Advance Tariff Ruling

Start date
25 Aug 2023
Expiry date
24 Aug 2026
Description
A vegetable chopper made from Stainless Steel (2CR14). The vegetable chopper has a straight edge and is 20.5cm x 4cm in size and is ideal to use for cutting and chopping The vegetable chopper has a looped end which the tool then can be hung up while not in use.
Keywords
  • OF BASE METALS
  • HAND TOOLS
  • FOR CHOPPING
  • FOR CUTTING
  • PUT UP FOR RETAIL SALE
  • OF STAINLESS STEEL
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 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 5 (b) - Has been used to identify the type of packaging: individually packaged - Carded tie-on card GIR 6 - has been used to classify the goods to subheading level 821490 - Other than elsewhere specified within this heading. Also Classified in Accordance with: Note 3 to Section XV General Note (D)to Chapter 82 Harmonized System Explanatory Notes (HSEN's) note (4) to Heading 8214