Information for ruling 600008980
This section is Advance Tariff Ruling
- Start date
- 31 Oct 2023
- Expiry date
- 30 Oct 2026
- Commodity code
- 6912002990 (opens in new tab)
- Description
- Mechanical Salt and Pepper Mill made from rubber wood with an antique effect finish, twist and grind mechanism to season food. It has an Alumina Ceramic grinding plate which is adjustable so can be used for both fine and course minerals. There are two different nuts for the top, one reading "S" and one reading "P", allowing the mill to be used for either salt or pepper. Measuring 150mm height and weight is 140g.
- Keywords
-
- CERAMIC MECHANISM
- SALT MILL
- FOR GRINDING
- TABLEWARE
- PEPPER MILLS
- 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)). GIR 1 has been used to classify this product by the terms of heading 6912 - Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china GIR 3b has been used as the grinding ceramic mechanism is considered to be the essential character. 8 Digit Code 69120029 - Other than elsewhere specified within the heading 10 Digit Code 6912002990 - Other than Tableware and kitchenware, excluding condiment or spice mills and their ceramic grinding parts, coffee mills, knife sharpeners, sharpeners, kitchen tools to be used for cutting, grinding, grating, slicing, scraping and peeling, cordierite ceramic pizza-stones of a kind used for baking pizza or bread Also classified in accordance with: Chapter 69 Notes 1 Harmonised System Explanatory Notes (HSENs) to Chapter 69 refers Harmonised System Explanatory Notes (HSENs) to 6912 refers