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Information for ruling 600009120

This section is Advance Tariff Ruling

Start date
23 Nov 2023
Expiry date
22 Nov 2026
Description
Precision machined metal components. When coated and assembled these parts make plastic injection moulds. The components are packaged in bubble wrap inside a wooden crate for protection.
Keywords
  • OF BRASS
  • MOULDS
  • OF STAINLESS STEEL
  • PARTS
  • INJECTION MOULDS
  • 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 8480 - Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics GIR 5(b) has been used to identify the type of packaging – Bubble wrap inside a wooden crate GIR 6 - has been used to classify the goods to subheading level 848071 - Moulds for rubber or plastics; Injection or compression types Also classified in accordance with: Section Note 2(b) to Section XVI Harmonized System Explanatory Notes (HSENs) to 8480