Information for ruling 600005662
This section is Advance Tariff Ruling
- Start date
- 26 Apr 2023
- Expiry date
- 25 Apr 2026
- Commodity code
- 7418109090 (opens in new tab)
- Description
- Set of two wire scourers made from recycled copper alloy. Made in China by a machine operated by a human.
- Keywords
-
- COPPERS
- SCOURERS
- RECYCLED
- KITCHENWARE
- CLEANING EQUIPMENT
- 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 7418 table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper GIR 6 has been used to classify the goods to subheading level 741810 table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like. 8 digit code 74181090 other than cooking or heating apparatus of a kind used for domestic purposes, non-electric, and parts thereof. 10 digit code 7418109090 other than hand-made. Also classified in accordance with HSENs to chapter 7418.