Information for ruling 600008883
This section is Advance Tariff Ruling
- Start date
- 15 Nov 2023
- Expiry date
- 14 Nov 2026
- Commodity code
- 8516797090 (opens in new tab)
- Description
- A cordless kettle that holds 1.7 litre kettle that is quick to boil and has a detachable powered base. The cordless kettle features large water level indicator windows on each side as well as a hinged lid for easy filling. The kettle has an easy to pour spout and includes a removable and washable filter to prevent limescale from entering your drink. For additional safety the kettle has an automatic switch off and overheat protection. This product is white and comes in packs of 12.
- Keywords
-
- BY ELECTRICITY
- KETTLE
- PUT UP FOR RETAIL SALE
- CORDLESS
- FOR MAKING HOT DRINKS
- Justification
- 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 8516 - Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 GIR 6 has been used to classify the goods to subheading level 851679 - Other electrothermic appliances 8 Digit code 85167970 - Other than coffee or tea makers, and other than toasters 10 Digit code 8516797090 - Other than deep fat fryers, and other than ironing boards, including sleeve boards, whether or not free standing, with a steam soaking and/or heating top/or blowing top Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8516 note (E) (5) refers