Information for ruling 600012439
This section is Advance Tariff Ruling
- Start date
- 07 Mar 2025
- Expiry date
- 06 Mar 2028
- Commodity code
- 8203200000 (opens in new tab)
- Description
- A hand tool for removing ear wax. Made from steel wire with a plastic handle, the wire extends out from the handle to form a u shaped hook/loop. The hook is inserted into the ear and used to remove wax from the ear. A plastic tube fits to the handle for storage. Packaged as a pair in a small polybag with label and instructions.
- Keywords
-
- OF BASE METALS
- FOR CLEANING
- HAND TOOLS
- FOR PERSONAL USE
- OF METAL
- WAXES
- 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 (GIRS): GIR 1 - has been used to classify this product by the terms of Heading 8203 - Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal-cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. GIR 5b has been used to identify the type of packaging - as a pair in a small polybag with label and instructions. GIR 6 has been used to classify the goods to subheading level 820320 - Pliers (including cutting pliers), pincers, tweezers and similar tools. Also classified in accordance with: Section Notes 3 to section XI Chapter Notes 1a to Chapter 82 The Harmonized System Explanatory Notes (HSENs) to heading 8203 The Harmonized System Explanatory Notes (HSENs) Notes (A) (3) to heading 7323