Information for ruling 600007807
This section is Advance Tariff Ruling
- Start date
- 19 Jul 2023
- Expiry date
- 18 Jul 2026
- Commodity code
- 7615101090 (opens in new tab)
- Description
- An Aluminium Outdoor Cook Set that consists of a 1.1 Litre non-electrical kettle, a pot and a pan. All made from anodised aluminium. For outdoor use, but could be used on an indoor hob too. The kettle works by water being placed into the kettle and then being heated on a stove. The pot and pan are used for cooking foods in the same way as the kettle. The set is packaged in a colour cardboard box.
- Keywords
-
- FOR COOKING
- OF ALUMINIUM
- WITH HANDLE
- KITCHENWARE
- NON-ELECTRIC
- 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 – 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level – 761510 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 8 Digit code 76151010 - Cast 10 Digit code 7615101090 – Other than aluminium radiators and elements or sections of which such radiator is composed, whether or not such elements are assembled in blocks. Also classified in accordance with: Harmonised system explanatory notes (HSENs) to heading 7615