Information for ruling 600013980
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2025
- Expiry date
- 02 Dec 2028
- Commodity code
- 6805300000 (opens in new tab)
- Description
- Emery board nail files in packs of three, made of emery, paperboard, and polyurethane leather. Plastic envelope packaging for transport and storage
- Keywords
-
- EMERY
- NAIL FILES
- WITH POLYURETHANE
- PUT UP FOR RETAIL SALE
- 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 to Heading 6805 - Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up GIR 5B has been used to determine the packaging - Plastic envelope pack of 3 for transport and storage GIR 6 has been used to classify this product to sub-heading level 680530 - On a base of other materials Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to heading 6805