Other

Subheading 8205 59 of the Combined Nomenclature is a residual subheading within the group of household hand tools, covering articles that do not meet the criteria of subheading 8205 51 - that is, tools whose working part is not made of base metal. In practice, subheading 8205 59 mainly captures household tools with working parts made of plastics, ceramics, wood or other non-metallic materials, including tools of composite construction. Examples include plastic vegetable peelers, plastic graters, ceramic knife sharpeners, silicone spatulas and silicone spoons functioning as kitchen tools. Classification requires assessment of the material of the working part of the article, not the handle or body. Where the same function is performed by articles of different materials, the material of the working part is the decisive factor for selecting the correct subheading. The General Rules for the Interpretation of the Combined Nomenclature, in particular Rules 1 and 6, govern classification. Where doubt exists about the material of the working part or the function of the article, obtaining Binding Tariff Information ruling from the competent customs authority is recommended.

Importing goods under subheading 8205 59 into the European Union requires compliance with the Union Customs Code (Regulation (EU) No 952/2013). The importer must hold an active EORI number and submit an electronic customs declaration with the correct CN code. Required documents include a commercial invoice with description and value, a transport document (CMR, bill of lading or airway bill), a packing list and a technical specification describing the materials used, including the material of the working part. Plastic kitchen tools intended for contact with food are subject to EU food contact materials legislation, including Regulation (EU) No 10/2011 on plastic materials and articles intended to contact food. Consumer products must satisfy the general product safety requirements laid down in EU legislation. Depending on the product type, conformity declarations or laboratory test results may be required. Importers of plastic food-contact articles must in particular ensure that migration limits for chemical substances are respected. Current trade measures and documentation requirements should always be checked in the TARIC database before importation.

MFN duty rates for subheading 8205 59 should be verified directly in the European Commission's TARIC database, as they are subject to updates. Preferential rates may be available under EU free trade agreements, including those with South Korea, Japan (EPA), Canada (CETA), the United Kingdom (TCA) and countries benefiting from GSP or EBA preferences. To apply a preferential rate, the importer must hold a valid proof of origin, such as an REX statement, EUR.1 certificate or invoice declaration, and demonstrate compliance with the applicable rules of origin set out in the relevant agreement. Importers should check TARIC for any anti-dumping, safeguard or countervailing measures applicable to the specific country of origin, as these can materially increase the total customs burden. Imports from Russia and Belarus are subject to EU sanctions restrictions. VAT at the applicable national rate is charged upon importation in addition to customs duties. All current rates and applicable trade measures should be verified in TARIC before the transaction is concluded.

CN code 8205 59 covers other household hand tools of base metal. Hand tools imported into the EU must comply with harmonised EN ISO safety and ergonomics standards. TARIC duty rates depend on country of origin, with preferential rates available under EU trade agreements. Customs declarations require a commercial invoice, certificate of origin and manufacturer's declaration of conformity.