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Information for ruling 600015116

This section is Advance Tariff Ruling

Start date
01 Apr 2026
Expiry date
31 Mar 2029
Description
Mini tape dispenser with tape These are ideal to use in homes, offices , school and general use . Mini tape rolls Small dispenser Fits rolls of: Length 18m x Width 18mm Clear glossy tape
Keywords
  • OFFICE MACHINES
  • DISPENSER
  • ADHESIVE TAPES
  • 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 8472 -Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coin-sorting machines, coin-counting or -wrapping machines, pencil-sharpening machines, perforating or stapling machines) GIR 3 (b) has been used as the tape dispenser is considered the essential character GIR 6 has been used to classify the goods to subheading level 847290 - other than elsewhere specified. 8 Digit Code: 84729080 – other than coin-sorting, coin-counting or coin-wrapping machines Also classified in accordance with:- Harmonized System Explanatory Notes (HSENS) to 8472