Information for ruling 600006415
This section is Advance Tariff Ruling
- Start date
- 02 May 2023
- Expiry date
- 01 May 2026
- Commodity code
- 7323930090 (opens in new tab)
- Description
- The product is a multi-tiered steamer set used for steaming food. It can be used to steam vegetables, fish, dumplings, buns and other foods. Made of stainless steel and the cover is made from glass.
- Keywords
-
- OF STAINLESS STEEL
- GLASS
- BASE METALS
- 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