Information for ruling 600013927
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2025
- Expiry date
- 03 Nov 2028
- Commodity code
- 8205400000 (opens in new tab)
- Description
- Pack of 6 cabinet handle screwdrivers sold in a set in wholesale quantities. These come as a set for multipurpose DIY use. The screwdrivers consist of 3 Flathead and 3 Phillips. The shanks of the screwdrivers are made of carbon steel.
- Keywords
-
- HAND TOOLS
- SCREWDRIVERS
- PUT UP FOR RETAIL SALE
- GOODS PUT UP IN SETS
- HOUSEHOLD TOOLS
- 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; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks: GIR 5 (b) has been used to identify the type of packaging as normal packaging for transport (blister packaging) GIR 6 has been used to classify the goods to subheading level 820540 - screwdrivers Also classified in accordance with: Note 3 to Section XV Note 1 (A) to Chapter 82 Harmonised System Explanatory Notes (HSENs) note (D) to Heading 8205