Back

Information for ruling 600009852

This section is Advance Tariff Ruling

Start date
03 Apr 2024
Expiry date
02 Apr 2027
Description
The product is a set of tools used to press powder into tablet form by pharmaceutical, nutraceutical and confectionary industries. Comprising of upper punch, lower punch, and die. The upper punch has a shorter stem. The lower punch stem is longer because it travels longer distances up and down in the die for filling, compression, and ejection, thereby sealing the die hole from below during the entire process of compression. The final tools are used in tablet presses with an upper, lower and die to form a station. The set is packed into individual plastic tubes and then into cardboard boxes.
Keywords
DIES MACHINE TOOLS FOR STAMPING OF STEEL FOR PUNCHING
Justification
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 classify this product by the terms of heading 8207 - interchangeable tools for hand tools, whether or not power-operated, or for machine tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock-drilling or earth-boring tools GIR 5(b) has been used to identify the the of packaging GIR 6 has been used to classify the goods to subheading level 8207 30 - tools for pressing, stamping or punching 8 Digit code 82073090 – other than for working metal Also classified in accordance with: - Harmonized System Explanatory Note (3) to heading 8207