Information for ruling 600008813
This section is Advance Tariff Ruling
- Start date
- 03 Oct 2023
- Expiry date
- 02 Oct 2026
- Commodity code
- 8210000000 (opens in new tab)
- Description
- A clear in colour acrylic pepper mill, it is a hand-operated, mechanical device weighing less than 10 kg for preparing food. The pepper mill has a grinding plate made of carbon steel which gives the product its essential character. The pepper mill is produced from high-quality crystal-clear acrylic and is specifically designed to grind peppercorns. Dimension 85(H)mm and Weight 110g.
- Keywords
-
- OF BASE METALS
- WITH MECHANISM
- HAND OPERATED
- FOR GRINDING
- TABLEWARE
- PEPPER MILLS
- OF STEEL
- OF ACRYLIC
- 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 8210 - Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink GIR 3b - Has been used as the essential character - Grinding plate made of Carbon steel (base metal) Also Classified in Accordance with: Note 3 to Section XV Chapter Note 1 (a) to Chapter 82 Harmonized System Explanatory Note (HSENs) to Heading 8210