Information for ruling 600006444
This section is Advance Tariff Ruling
- Start date
- 19 Apr 2023
- Expiry date
- 18 Apr 2026
- Commodity code
- 8210000000 (opens in new tab)
- Description
- Stainless steel can opener used to open cans for the purpose of serving food. The can opener is used by opening the handles and placing top of the lip of the can lid between the two cutting wheels. The handles are then closed to puncture the lid of the can. The can opener handle is then twisted to rotate the cutting edge around the lid. The lid of the can is then removed. Packing Style: Slide Card
- Keywords
-
- TIN OPENERS
- OF STAINLESS STEEL
- OF METAL
- MECHANICAL
- 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 (GIRS): GIR 1 has been used to classify this product by the terms of Heading 8210 - Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. GIR 3 (b) Has been used as the 'Stainless-Steel Can Opener' is considered to be the essential character. GIR 5 (b) Has been used to identify the type of packaging Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Heading 8210 Chapter Note 1 (a) to Chapter 82 Note 3 to Section XV Note 1 (k) to Section XVI