Information for ruling 600006045
This section is Advance Tariff Ruling
- Start date
- 07 Apr 2023
- Expiry date
- 06 Apr 2026
- Commodity code
- 7615108090 (opens in new tab)
- Description
- Teflon-coated aluminium pizza tray for use in microwave ovens with silicone base. The pizza plates are produced from pressed aluminium sheet.
- Keywords
-
- FOR COOKING
- TRAYS
- OF ALUMINIUM
- COOKING APPLIANCES
- KITCHENWARE
- WITH TEFLON
- 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 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium GIR 6 has been used to classify the goods to sub-heading 7615 10 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like Code to 8 digits 7615 1080 - Other than cast Code to 10 digits 7615 1080 90 - Other than aluminium radiators and elements or sections of which such radiator is composed, whether or not such elements are assembled in blocks Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading 7615