Information for ruling 600012022
This section is Advance Tariff Ruling
- Start date
- 11 Dec 2024
- Expiry date
- 10 Dec 2027
- Commodity code
- 8204120000 (opens in new tab)
- Description
- 10" Adjustable wrench Ideal tool to use for a wide range of DIY use. 10 Inch 28mm Jaw capacity Adjustable Drog forged Metric scaled
- Justification
- Classification is determined in accordance to 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 8204 - hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles Gir 6 has been used to classify the goods to subheading level- 820412 - adjustable. Also classified in accordance with:- Harmonised System Explanatory Note 1 to Heading 8204.