Information for ruling 600008885
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 8516720000 (opens in new tab)
- Description
- This product is a pack of 12 2/4 slice toasters that are 240v. The toasters come with variable electronic browning control, reheat, defrost and cancel buttons. Slide out fixed crumb tray for easy clean and have non slip feet. This product is in the colour white and comes in a pack of 12.
- Keywords
-
- TOASTERS
- KITCHENWARE
- FOR DOMESTIC USE
- FOOD PREPARATION
- 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 851672 – Toasters Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Note E(4) to heading 8516