Information for ruling 600012985
This section is Advance Tariff Ruling
- Start date
- 24 Jun 2025
- Expiry date
- 23 Jun 2028
- Commodity code
- 8207509000 (opens in new tab)
- Description
- The products are drill bits. They are interchangeable tools for the use with hand tools. The bits are made from high speed steel (HSS) and are specially tapered for the drilling of Christmas trees. The drill bits are available in two sizes: 145 mm long and 115 mm long. They are not suitable for for metal working as they are for use on wood.
- Keywords
-
- OF BASE METALS
- INTERCHANGEABLE TOOLS
- DRILL BITS
- FOR DRILLING
- PUT UP FOR RETAIL SALE
- FOR WOODWORKING
- OF STEEL
- 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 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 6 - has been used to classify the goods to subheading level 820750 - Tools for drilling, other than for rock-drilling. 8-digit code 82075090 - Other than elsewhere specified. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 82 - Note 1 (a). Harmonized System Explanatory Notes (HSEN) 8207 - Note (5).