Spare blades of a glass scraper (Tariff notice 17)
Check the tariff classification for spare blades of a glass scraper.
New regulation
A new regulation was published on 10 November 2023.
L Series
Reg. 2023/2489
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
8205 51 00
Description of the goods
Blades, made of stainless steel, of a width of 40 mm, with lateral notches and a hole in the centre. The blades are presented in packages of 10 pieces.
The blades are designed as spare blades for glass scrapers.
Glass scrapers are hand tools used in a variety of applications including cutting, scraping and removing substances such as paint, glue, labels, stickers, and dirt from surfaces such as windows, walls, tiles, floors, countertops, glass, and ovens. Based on their characteristics, the glass scrapers can be used in the household or by professionals (for example, professional painters).
Reason
Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Section XV, Notes 1 (a) and 2 to Chapter 82 and by the wording of CN codes 8205 and 8205 51 00.
Given their objective characteristics, the spare blades are recognisable as designed for glass scrapers (hand tools of heading 8205). By virtue of Note 2 to Chapter 82, parts of base metal of the articles of this chapter are to be classified with the articles of which they are parts.
The glass scrapers can be used in a variety of applications, both in the household and by professionals. The glass scrapers do not exceed the requirements of domestic use. The wording of CN code 8205 51 00 is thus fulfilled.
The spare blades are therefore to be classified under CN code 8205 51 00 as parts of household tools.
Contact details
Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.