Information for ruling 600011044
This section is Advance Tariff Ruling
- Start date
- 09 Aug 2024
- Expiry date
- 08 Aug 2027
- Commodity code
- 8201900000 (opens in new tab)
- Description
- Handheld gardening trowel to dig up soil. It has an Ash wooden handle and stainless steel trowel with a thin leather strap tied to the handle. Packaged on cardboard backing and a plastic blister cover.
- Keywords
-
- OF BASE METALS
- HAND TOOLS
- OF WOOD
- OF STAINLESS STEEL
- GARDEN TOOLS
- TROWELS
- 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 8201 - Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. GIR 5 (b) - has been used to identify the type of packaging - cardboard backing and a plastic blister cover. GIR 6 has been used to classify the goods to subheading level 820190 - Other hand tools of a kind used in agriculture, horticulture or forestry. Also classified in accordance with: Section Note 3 to Section XV Chapter Notes 1a to Chapter 82 Harmonized System Explanatory Notes (HSENs) Notes 7 to heading 8201