Information for ruling 600013862
This section is Advance Tariff Ruling
- Start date
- 16 Sep 2025
- Expiry date
- 15 Sep 2028
- Commodity code
- 8205510000 (opens in new tab)
- Description
- Kitchen implement in the form of a potato masher. The material of construction is stainless steel and the item measures 26.5cm in length. The masher has a cylindrical handle with a hook at the top. The bottom of the masher is a flat plate with holes punched into it. The item is sold mounted on stiff card with an illustration and the masher is secured to the card with a clear white cable tie.
- Keywords
-
- OF BASE METALS
- HAND TOOLS
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- OF STAINLESS STEEL
- POTATO MASHER
- 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 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 5B has been used to identify normal packaging for transport - card with clear white cable tie GIR 6 has been used to classify the goods to subheading level 820551 other hand tools (including glaziers’ diamonds) Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) General Note to Chapter 82 Harmonised System Explanatory Notes (HSEN) to heading 8205 paragraph (1) refers