Information for ruling 600008884
This section is Advance Tariff Ruling
- Start date
- 21 Nov 2023
- Expiry date
- 20 Nov 2026
- Commodity code
- 8516101100 (opens in new tab)
- Description
- This product is a water boiler for preparing hot drinks that is made of robust stainless steel. The water boiler includes a drip tray to prevent spillages, cool touch anti-drip tap handle that allows the user to dispense drinks quickly and safely. This product is ideal for preparing hot drinks in a variety of places such as hotels, cafes, restaurants, parties and offices. The water boilers are in 3 different sizes in one pack: 10l (1500w)/20l(2500w)/30l(2500w)
- Keywords
-
- ELECTRIC
- WATER HEATERS
- MECHANICAL/ELECTRICAL APPARATUS
- 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 the product to 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 851610 - Electric instantaneous or storage water heaters and immersion heaters Eight digit code 85161011 – Instantaneous water heater Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note 6(A) to heading 8516