Information for ruling 600013998
This section is Advance Tariff Ruling
- Start date
- 04 Nov 2025
- Expiry date
- 03 Nov 2028
- Commodity code
- 8452300000 (opens in new tab)
- Description
- Pack of 10 sewing needles made from hardened chrome plated steel, designed to be used with a sewing machine. The needles come in four different strengths - 70, 80, 90 and 100, designed to be used on thin, medium and thick fabrics. The needles are mounted onto a white display section within the main packaging which has the sizes of needle size printed on the front. The needles are presented on a card display and covered with a blister pack.
- Keywords
-
- SEWING MACHINES
- NEEDLES
- OF STEEL
- SEWING NEEDLES
- KNITTING AND SEWING ARTICLES
- 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 8452 - Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles. GIR 5 (b) - Has been used to identify the type of packaging – display hanger. GIR 6 - Has been used to classify the goods to subheading level 845230 – sewing machine needles Also classified in accordance with: Note 5 to Section XVI Harmonized System Explanatory Notes (HSENs) General Note (B) to Section XVI Harmonized System Explanatory Notes (HSENs) Note (C) to heading 8452