Information for ruling 600005369
This section is Advance Tariff Ruling
- Start date
- 13 Jan 2023
- Expiry date
- 12 Jan 2026
- Commodity code
- 6802939090 (opens in new tab)
- Description
- Pestle and mortar with lid. The pestle and mortar are made from natural granite. The lid is made from bamboo. The pestle and mortar are used for grinding spices. The lid can be used as a small chopping board or to hold ingredients. There is a space on the lid to store the pestle to keep the items together. Dimensions: H13 x W15.5 x D15.5cm (H5 x W6 x D6 inches)
- Keywords
-
- MACHINE-WORKED
- OF GRANITE
- PESTLES
- OF BAMBOO
- KITCHENWARE
- MORTARS
- 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)). GIR 1 has been used to classify this product by the terms of heading 6802 - Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate) GIR 3b has been used as the granite is considered to be the essential character GIR 6 has been used to classify the goods to subheading level 680293 – Other than elsewhere specified; granite 8 Digit Code 68029390 – Other than polished, decorated or otherwise worked, but not carved, of a net weight of 10 kg or more 10 Digit Code 6802939090 – Other than hand-made, carved. Also classified in accordance with: Chapter note 2 to Chapter 68 Harmonized system explanatory notes (HSEN) to heading 6802