Information for ruling 600014051
This section is Advance Tariff Ruling
- Start date
- 19 Nov 2025
- Expiry date
- 18 Nov 2028
- Commodity code
- 8205510000 (opens in new tab)
- Description
- Multifunction stainless - steel peeler and corer designed to be used for peeling fruit and vegetables by hand. The blade of the corer has a serrated edge and ends in a pointed tip. The blades of the peeler, which is inside the blade of the corer, are smooth. Approx. size 21cm x 21cm. Cylindrical handle with hanging hook. Attached to a hanging display card with a clear cable tie.
- Keywords
-
- FOR VEGETABLE PREPARATION
- HOUSEHOLD ARTICLES
- KITCHEN UTENSIL
- FOR WORKING IN THE HAND
- OF STAINLESS STEEL
- Justification
- Legal 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 the type of packaging. Attached to a hanging display card with a clear cable tie. GIR 6 - Has been used to classify the goods to subheading 820551 – other hand tools (including glaziers’ diamonds); household tools Also classified in accordance with: Note 3 to Section XV Note 1(a) to Chapter 8205 Harmonised System Explanatory Notes (HSENs) Note E (1) to Chapter 8205 WCO Opinions 820551/2