Information for ruling 600013915
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2025
- Expiry date
- 22 Oct 2028
- Commodity code
- 8204120000 (opens in new tab)
- Description
- An 8” hand operated, adjustable wrench of base metal. With a 25mm jaw capacity and an approximate weight of 0.30kg. Drop forged and metric scaled. To be used as a DIY tool. Packaged on a piece of illustrated card which is secured to the item with cable ties.
- Keywords
-
- OF BASE METALS
- HAND TOOLS
- HAND OPERATED
- PUT UP FOR RETAIL SALE
- FOR WORKING IN THE HAND
- ADJUSTABLE
- 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 8204 – Hand operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. GIR 5b – has been used to identify the type of packaging – presented on printed card with cable ties. GIR 6 – has been used to classify the goods to subheading level 820412 - adjustable. Also classified in accordance with: Note 3 to Section note XV Note 1(a) to Chapter 82 Harmonised System Explanatory Note 1 to Heading 8204.