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Information for ruling 600006414

This section is Advance Tariff Ruling

Start date
02 May 2023
Expiry date
01 May 2026
Description
The product is a preserving pan also known as a maslin or jam pan. It is mainly used in jam making for the cooking of jams and preserves. Made of stainless steel.
Keywords
  • OF STAINLESS STEEL
  • BASE METALS
  • PANS
  • STEELS
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)). General interpretative rules (GIR)s: GIR 1 Has been used to classify this product by the terms of heading 7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. GIR 6 - Has been used to classify the goods to subheading level 732393 - Of stainless steel. Ten digit code - 7323930090 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof. Classified in accordance with: Harmonised System Explanatory notes A (1) to heading 7323 Note 3 to section XV