Information for ruling 600008071
This section is Advance Tariff Ruling
- Start date
- 26 Jul 2023
- Expiry date
- 25 Jul 2026
- Commodity code
- 7323930090 (opens in new tab)
- Description
- A non-electric coffee maker (cafetiere or french press) made from borosilicate glass., therefore it makes the glass more resistant to thermal shock and common glass. It has a filter and rod made from of stainless steel. The lid and handle are made from plastic. The product is used to prepare coffee by separating the brewed coffee from the ground coffee by pressing down the stainless steel rod and filter
- Keywords
-
- OF BASE METALS
- OF GLASS
- OF STAINLESS STEEL
- KITCHENWARE AND TABLEWARE
- PUT UP FOR RETAIL SALE
- COFFEE POTS
- FOR COFFEE PREPARATION
- OF PLASTIC
- 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 3B - has been used as the Stainless Steel is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level : 732393 - Of stainless steel 10 Digit Code - 7323930090 - Other than Ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) Note A (2) to heading 7323