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Information for ruling 600008336

This section is Advance Tariff Ruling

Start date
07 Sep 2023
Expiry date
06 Sep 2026
Description
This product is a 5pc set of square foil pans that are ideal for baking food and keeping it warm and can also be used for general storage. The square foil pans are not suitable for microwaves. The measurements are approximately: 220mm x 220mm x 36mm
Keywords
  • FOR DOMESTIC USE
  • SHAPED
  • COOKING DISHES
  • ALUMINIUM FOIL
  • ALUMINIUM
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 the product to 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 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 Eight digit code Also classified in accordance with: Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) to heading 7615 Harmonised System Explanatory Notes (HSENs) to heading 7418