Information for ruling 600011665
This section is Advance Tariff Ruling
- Start date
- 21 Oct 2024
- Expiry date
- 20 Oct 2027
- Commodity code
- 8214200000 (opens in new tab)
- Description
- Clippers used for cutting the claws of dogs, cats and other pets. The clippers consist of a plastic handle with rubber grip and are metal and 14 cm in length.
- Keywords
-
- FOR CUTTING
- CLAWS
- FOR PETS
- FOR CATS
- FOR DOGS
- CLIPPERS
- OF BASE METALS
- 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 8214 - Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paperknives); manicure or pedicure sets and instruments (including nail files) GIR 3(a) has been used as the most specific description of the product is a manicure or pedicure set GIR 6 has been used to classify this product to subheading level 821420 - Manicure or pedicure sets and instruments (including nail files) Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to Heading 8214 Note (2), Note 1(a) to Chapter 82 and Note 3 to Section XV