Information for ruling 600010907
This section is Advance Tariff Ruling
- Start date
- 22 Jul 2024
- Expiry date
- 21 Jul 2027
- Commodity code
- 8205510000 (opens in new tab)
- Description
- This product is a corkscrew that is used to remove the cork from a wine bottle and is manufactured in China. It is made from 1005 Zinc Alloy and is packaged on a backing card.
- Keywords
-
- OF BASE METALS
- FOR DOMESTIC USE
- BOTTLE OPENERS
- KITCHENWARE
- FOR WORKING IN THE HAND
- 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 8205 - Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks GIR 5 (b) - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 820551 - Other household tools (including glaziers diamonds) - Household tools Also classified in accordance with : Section note 3 to chapter 82 Harmonised System Explanatory Notes (HSENs) to heading 8205