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Information for ruling 600013926

This section is Advance Tariff Ruling

Start date
30 Oct 2025
Expiry date
29 Oct 2028
Description
2-piece 4” comfort grip screwdriver set comprising of a red and black handled ‘Phillips’ cross headed screwdriver and a blue and black handled flat headed screwdriver. Prepared for sale and packaged in a black hanger that has a slot for hanging on a display stand. Product description sticker affixed to display frame.
Keywords
  • HAND TOOLS
  • SCREWDRIVERS
  • PUT UP FOR RETAIL SALE
  • GOODS PUT UP IN SETS
  • OF STEEL
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 5 (b) - Has been used to identify normal packaging for transport - display hanger. GIR 6 - Has been used to classify the goods to subheading level 820540 - screwdrivers Also classified in accordance with: Note 1(a) to Chapter 82 Harmonized System Explanatory Notes (HSENs) General Note (A) to Chapter 82 Harmonized System Explanatory Notes (HSENs) to Heading 8205 (D)