Information for ruling 600007511
This section is Advance Tariff Ruling
- Start date
- 23 Jun 2023
- Expiry date
- 22 Jun 2026
- Commodity code
- 8215991000 (opens in new tab)
- Description
- 3-piece stainless-steel barbecue skewers, measuring approx. 30cm. They are used for impaling food for barbequing, roasting, cooking and eating. The skewers are packaged in a blister card.
- Keywords
-
- FOR COOKING
- OF METAL
- SKEWERS
- OF STAINLESS STEEL
- GOODS PUT UP IN SETS
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 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 - blister card. GIR 6 - has been used to classify the goods to subheading level 821599 - Other than elsewhere specified within this subheading, Other than plated with precious metal. 8-digit code 82159910 - Of stainless steel. Also classified in accordance with: Section XV - Note 3. Chapter 82 - Note 1(a) Chapter 82 - General note (D) . Harmonized System Explanatory Notes (HSEN) to heading 8215. Harmonized System Explanatory Notes (HSEN) to heading 7323.