Information for ruling 600008856
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2023
- Expiry date
- 15 Oct 2026
- Commodity code
- 8204110000 (opens in new tab)
- Description
- The product is a hand tool. It is a spanner designed for use with anti-tamper temporary fencing fixings and scaffolding. It is made from steel. It comprises a steel bar with a ‘key’ at one end to tighten or loosen anti-tamper fencing nuts, at the other end is a standard scaffold socket. The tools at both ends are attached to the bar via hinges to allow them to be rotated through 180 degrees to allow easier access to the nuts
- Keywords
-
- HAND TOOLS
- SPANNERS
- NOT ADJUSTABLE
- OF METAL
- OF 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)) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 8204 - Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles GIR 6 has been used to classify the goods to sub-heading 8204 11 – Non-adjustable Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8204