Wine tool set in wooden box (Tariff notice 10)

New regulation

A new regulation was published on 12 April 2023 and entered into force 20 days after this date.

L99/3

Reg 2023/745

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

8205 51 00

Description of goods

A product (so-called wine set) consisting of:

• a ‘waiter’s knife’ of base metal consisting of a foil cutter, a corkscrew, and a combined cork lever/bottle cap opener
• a wine drip ring of base metal lined with non-woven fabric
• a pointed stopper of base metal with a round stud, fitted with 2 rings to seal the bottle
• a glass thermometer with base metal handle to measure the temperature of the wine

The set is presented for retail sale in a wooden box with an insert featuring recesses of the exact dimensions of the articles.

Reason

Classification is determined by general rules 1, 3(b), 5(a) and 6 for the interpretation (GIR) of the Combined Nomenclature and the wording of CN codes 8205 and 8205 51 00.

The goods are put up in a set for retail sale within the meaning of GIR 3(b). The set consists of at least two different articles which are classifiable in different headings, for example, under heading 8205 (bottle openers and corkscrews are included in heading 8205 as hand tools according to the Harmonized System Explanatory Notes (HSEN) to heading 8205 (E)(1)), or under heading 9025 (thermometer)).

The goods are put up in a wooden box suitable for sale directly to end users without repacking. They are put up together to carry out a specific activity, namely, serving wine. See the HSEN to GIR 3(b), (X).

The ‘waiter’s knife’ consisting of the foil cutter, the corkscrew, and the combined cork lever/bottle cap opener gives the set its essential character, because opening a wine bottle is the main use in serving wine, without which all the other articles in the set have no function.

The wooden box is specially fitted to contain the specific articles of the set. Given its construction of solid wood, it is suitable for long term use as a container for the articles presented therein. It is of a kind normally sold with this kind of sets and it does not give the whole its essential character. Therefore, the wooden box is to be classified together with the set within the meaning of GIR 5(a).

Consequently, the wine set is to be classified under CN code 8205 51 00 as household tools.

Contact details

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.