Information for ruling 600013796
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2025
- Expiry date
- 16 Oct 2028
- Commodity code
- 8205598000 (opens in new tab)
- Description
- A handheld device designed to dispense and cut adhesive tape of various types and sizes, primarily for painting, decorating, packaging, household, and craft applications. The main body is made from injection-moulded ABS plastic. It contains a fixed stainless steel cutting blade. The device is secured to the tape roll using an elastic cotton cord with tarnish-resistant metal end caps at both ends. The stainless steel blade is inserted and fixed into the plastic housing. It works by the device clips and is secured to an adhesive tape roll by the elastic cord. Tape is threaded through a curved guide channel to the fixed blade. Pulling the tape backwards dispenses it; pressing or pulling the tape against the blade cuts it cleanly to the desired length.
- Keywords
-
- ABS
- FOR CUTTING
- TAPE
- ADHESIVE TAPES
- OF PLASTIC
- WITH FIXED BLADE
- OF STAINLESS STEEL
- HANDHELD
- CUT
- DISPENSER
- 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) 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 3B - has been used as the steel blade is considered to be the essential character. GIR 6 - has been used to classify the goods to subheading level 820559 - Other hand tools (including glaziers' diamonds), other than, household tools 8 - digit code – 82055980 - Other than Tools for masons, moulders, cement workers, plasters and painters Also classified in accordance with: Chapter note 1A to Heading 8205 Section note 3 to heading 8205 Harmonised System Explanatory Notes (HSENs) to Heading 8205. Harmonised System Explanatory Notes (HSENs) to chapter 82 General Note (A) Harmonised System Explanatory Notes (HSENs) to Heading 8441