Information for ruling 600008894
This section is Advance Tariff Ruling
- Start date
- 24 Oct 2023
- Expiry date
- 23 Oct 2026
- Commodity code
- 8215201000 (opens in new tab)
- Description
- Cutlery, consisting of Knives, Forks, Dessert Spoons and Tea Spoons. Serrated stainless steel cutlery with a simple and strong design. Made of Stainless Steel Packaged in boxes of 300 and Ideal for site canteens and offices. Dishwasher safe
- Keywords
-
- SPOONS
- OF BASE METALS
- CUTLERY, TABLEWARE
- KNIVES
- OF STAINLESS STEEL
- GOODS PUT UP IN SETS
- FORKS
- 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 that the 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 (GIRs): GIR 1 - has been used to classify this product by the terms of heading 8215 - Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware GIR 5b - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 821520 - Other sets of assorted articles 8 digit code 82152010 - Of stainless steel Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 8215