Information for ruling 600013870
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2025
- Expiry date
- 08 Oct 2028
- Commodity code
- 8205510000 (opens in new tab)
- Description
- One 4-sided 8" grater. This is used for grating a variety of foods such as cheese, vegetables and more. This product is made of stainless steel. The packaging includes a plastic information label wrapped around the product.
- Keywords
-
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- OF STAINLESS STEEL
- BASE METALS
- 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 5B has been used to identify the type of packaging as a plastic information label wrapped around the product. GIR 6 has been used to classify the goods to subheading level 820551 - Other hand tools (Including glazier’s diamonds); Household tools. Also Classified in Accordance with: Note 1 (a) to chapter 82 Note 3 to Section XV Harmonised System Explanatory Notes (HSEN) E (1) to heading 8205.