Information for ruling 600008410
This section is Advance Tariff Ruling
- Start date
- 16 Aug 2023
- Expiry date
- 15 Aug 2026
- Commodity code
- 8215991000 (opens in new tab)
- Description
- A cake server made from Stainless Steel (S/S 430). The cake server has a serrated edge on one side and is 26cm x 6cm in size and is ideal to use for cutting and serving cakes. The cake server has a looped end which the tool then can be hung up while not in use.
- Keywords
-
- FOR CAKES
- OF STAINLESS STEEL
- OF BASE METALS
- PUT UP FOR RETAIL SALE
- 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 - Tie Card 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) Note 4 to heading 8215