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Information for ruling 600008878

This section is Advance Tariff Ruling

Start date
18 Oct 2023
Expiry date
17 Oct 2026
Description
Table Top Fridge - 45l - White - Single Pack - A+ energy efficient table top refrigerator with food chiller compartment. Ideal for small kitchens, canteens, offices and meeting rooms. Features an internal light, temperature control dial and storage areas in the door.”
Keywords
  • FOR DOMESTIC USE
  • REFRIGERATING/FREEZING APPARATUS
  • REFRIGERATING UNITS
  • FOR COOLING
  • SURFACE WORKED
  • REFRIGERATORS
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 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air-conditioning machines of heading 8415 Gir 6 has been used to classify the goods to subheading level 8418 21 for refrigerators, household type: compression type Eight digit code 84182151: table model Ten digit code 8418215190 Other than: Pre-charged with hydrofluorocarbons (hfcs) Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to (I) to Heading 8418