Information for ruling 600013971
This section is Advance Tariff Ruling
- Start date
- 19 Nov 2025
- Expiry date
- 18 Nov 2028
- Commodity code
- 8205400000 (opens in new tab)
- Description
- Kit for repairing spectacles, also called eyeglasses. Kit includes a small magnifying glass, 2 small screwdrivers, screws, grommets – to attached to end of cord, 2 nose pads, 2 ear pads, screwdriver extension and a neck cord. Kit is packaged in a blister pack with hanging hook, ready for retail sale.
- Keywords
-
- EYEGLASSES REPAIR KIT
- HAND TOOLS
- FOR SPECTACLES
- SCREWDRIVERS
- SPECTACLES
- 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 3B - Has been used as the screwdrivers are considered to be the essential character. GIR 5 (b) - Has been used to identify the type of packaging. Blister pack 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 Note 3 to Section XV Harmonized System Explanatory Notes (HSENs) to heading 8205