Information for ruling 600008982
This section is Advance Tariff Ruling
- Start date
- 17 Oct 2023
- Expiry date
- 16 Oct 2026
- Commodity code
- 6912002990 (opens in new tab)
- Description
- Salt and Pepper Set Glossy red salt and pepper set with ceramic mechanism which can be adjusted to provide coarse or fine grinding. Product features Dimensions 100(H) x 50(Ø)mm Made from Rubberwood Weight 170g Put up for retail sale
- Keywords
-
- CERAMIC MECHANISM
- SALT MILL
- FOR GRINDING
- OF CERAMIC
- PUT UP FOR RETAIL SALE
- PEPPER MILLS
- KITCHENWARE AND TABLEWARE
- 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