Information for ruling 600008414
This section is Advance Tariff Ruling
- Start date
- 19 Sep 2023
- Expiry date
- 18 Sep 2026
- Commodity code
- 8215991000 (opens in new tab)
- Description
- A Stainless steel (S/S 430) Icing Spatula. This can be used to place icing onto cakes for a smooth and even finish also can be used to spread other item of food. The measurements of the product are 37cm x 3cm and has a looped end so the item can be hung up while not in use.
- Keywords
-
- OF BASE METALS
- HAND TOOLS
- SPATULAS
- PUT UP FOR RETAIL SALE
- OF STAINLESS STEEL
- 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)). 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 5 (b) - Has been used to identify the type of packaging: individually packaged - Carded tie-on card GIR 6 - Has been used to classify the goods to subheading level 821599 - Other than Sets of assorted articles containing at least one article plated with precious metal 8 Digit Code - 82159910 - Of stainless steel Also Classified in Accordance with: Note 3 to Section XV Chapter 82 Note 1 (a) General Notes to Chapter 82 Harmonized System Explanatory Notes (HSEN) to heading 8215