Information for ruling 600015566
This section is Advance Tariff Ruling
- Start date
- 13 May 2026
- Expiry date
- 12 May 2029
- Commodity code
- 8201900000 (opens in new tab)
- Description
- Miniature gardening tool set consisting of a trowel, hand fork and hand rake, put up as a 3-piece pack. Tools made from painted iron in red, yellow and blue with a wooden handle and a red chord wrist strap attached to each. Sizes: Trowel: 20cm Hand Fork: 20cm Rake: 18.5cm Packaging: Individual packs measuring 260x120x40mm, with 48 packs per case. Suitable for children aged 3 years +
- Keywords
-
- OF IRON
- GOODS PUT UP IN SETS
- FOR THE GARDEN
- HAND TOOLS
- GARDENING KITS
- 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 8201 - Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, billhooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry GIR 3 (c) - Has been used as it is considered there is no essential character and therefore has been classified to last in numerical order within the tariff. GIR 5 (b) - Has been used to identify the type of packaging. 3 pc/pack, with 48 packs/ case GIR 6 - Has been used to classify the goods to subheading level 820190 -other hand tools of a kind used in agriculture, horticulture or forestry Also classified in accordance with: Note 3 to Section XV Harmonized System Explanatory Notes (HSEN) General Note A to Chapter 82 Harmonized System Explanatory Notes (HSEN) Note (7) to Heading 8201