Information for ruling 600010829
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2024
- Expiry date
- 21 Jul 2027
- Commodity code
- 8202100000 (opens in new tab)
- Description
- A pumpkin carving and stencil kit. The carving tools are made of a mixture of plastic and metal. The spoons are made of plastic and the carving tools have a plastic handle and a metal blade. The kit comes with 4 plastic stencils. The kit is packaged for retail sale in paper packaging.
- Keywords
-
- PUMPKINS
- SPOONS
- STENCILS
- PUT UP FOR RETAIL SALE
- HAND SAWS
- FOR CARVING
- GOODS PUT UP IN SETS
- OF METAL
- OF PLASTICS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 8202 - Handsaws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). GIR 3b has been used as the metal carving tools are considered to be the essential character. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 820210 - Handsaws. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to Chapter 82 - Note 1 (a) and General note (A). Harmonized System Explanatory Notes (HSEN) to heading 8202 - Note (A).