Information for ruling 600005476
This section is Advance Tariff Ruling
- Start date
- 17 Jan 2023
- Expiry date
- 16 Jan 2026
- Commodity code
- 84198998 (opens in new tab)
- Description
- Hay Steamer Kit The kit is comprised of; A plastic heavy duty storage trunk A plastic hose for connecting the wallpaper steamer to the storage trunk A wallpaper steamer The storage trunk has a grid in the bottom. The grid has a piece of water pipe with a hole in it. The trunk contains a built in temperature gauge for checking the storage trunk temperature. Hay is placed into the storage trunk and a wallpaper steamer attached to the storage trunk via a plastic hose. Steam is generated by the wallpaper steamer; steam is contained within the plastic box which steams the hay this then kills the bacteria and mould spores in the hay which helps horses with respiratory issues and allergies. The wallpaper steamer is packed inside the plastic storage trunk, then it’s all wrapped in bubble wrap and packed within a double walled custom sized cardboard box.
- Keywords
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- STERILIZERS
- STEAMED
- BY ELECTRICITY
- OF PLASTIC
- 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 8419: Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 5(b) has been used to identify the type of packaging. GIR 6 has been used to classify the goods to subheading level 841989: Other machinery, plant and equipment; Other than for making hot drinks or for cooking or heating food 8 Digit code 84198998: Other than cooling towers and similar plant for direct cooling (without a separating wall) by means of recirculated water or vacuum-vapour plant for the deposition of metal Also classified in accordance with: Section Note 4 to Section XVI Harmonized System Explanatory Note (HSEN's) to heading 84.19 (VI)