Information for ruling 600013178
This section is Advance Tariff Ruling
- Start date
- 11 Jul 2025
- Expiry date
- 10 Jul 2028
- Commodity code
- 8203200000 (opens in new tab)
- Description
- Eyelash curler, A set consisting of steel eyelash curler, small steel scissors, steel eyebrow tweezer, and EVA eyebrow stencil, eyelash brush, plastic with plastic bristles. The body of the curler is made of steel, the top part of the curler, that contacts the lashes for curling, is made from steel, the bottom part of the curler has a rubber layer attached. This provides a seal and adds pressure to the lashes to enable lifting and curling, the item is approximately 10.2cm in size. Packaged in a card box with a poly window. The product details are printed on the box. This item is for retail sale.
- Keywords
-
- TWEEZERS
- HAIR
- HAND TOOLS
- CURLER
- EYELASH
- SETS
- OF STEEL
- 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 8203 - Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal-cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. GIR 3b has been used to classify this set as each item is classifiable under separate headings but they are put together to carry out a specific activity, i.e. to shape the eyebrows and eyelashes. The set has been classified to the eyelash curler as this tool gives the essential character. GIR 5b has been used to identify the type of packaging – packed in a card box with a plastic viewing window. 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 82 note 1a Harmonized System Explanatory Notes (HSENs) to heading 8203