Information for ruling 600007288
This section is Advance Tariff Ruling
- Start date
- 09 Jun 2023
- Expiry date
- 08 Jun 2026
- Commodity code
- 8215991000 (opens in new tab)
- Description
- This product is a 3pc stainless steel knives that are packaged via plastic ties to a colour card. The stainless steel knives are dishwasher safe and can be used for spreading or cutting.
- Keywords
-
- CUTLERY, TABLEWARE
- KNIVES
- FOR CUTTING
- OF STAINLESS STEEL
- 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 in terms of heading 8215 - Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware GIR 5b - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 821599 – Other than plated with precious metal Eight digit code 82159910 – Of stainless steel Also classified in accordance with: Note 3 to Section XV Note 1a to Chapter 82 Harmonised System Explanatory Notes (HSENs) to heading 8215