Information for ruling 600013455
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2025
- Expiry date
- 21 Aug 2028
- Commodity code
- 8205510000 (opens in new tab)
- Description
- A multipurpose tool. It is a 4-in-1 shovel, rake, saw and bottle opener. It has a steel shovel head with a plastic and rubber handle. It comes with a protective pouch for storage. It comes with a cardboard swing tag on the handle for retail purposes.
- Keywords
-
- HAND TOOLS
- SHOVELS
- BOTTLE OPENERS
- MULTIFUNCTIONAL
- PUT UP FOR RETAIL SALE
- HAND SAWS
- RAKES
- OF STEEL
- HOUSEHOLD TOOLS
- 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 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 3c - has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5b - has been used to identify the type of packaging - swing tag. GIR 6 - has been used to classify the goods to subheading level 820551 - Household tools. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Section XV - Note 3. Harmonized System Explanatory Notes (HSEN) to Chapter 82 - Note 1(a) and General Note (A). Harmonized System Explanatory Notes (HSEN) to Heading 8205 - Note (E) (1).