Information for ruling 600009089
This section is Advance Tariff Ruling
- Start date
- 09 Nov 2023
- Expiry date
- 08 Nov 2026
- Commodity code
- 7615108090 (opens in new tab)
- Description
- A camping cookware set. The set includes a large (165x47mm) and small (143x41mm) frying pan, a large (163x92mm) and small (140x80mm) pannikin, soup spoon, bamboo spatula, cleaning sponge, and 3 plastic bowls. The pans and pannikins are made from aluminium alloy. All the items come as a set in a carry bag ready for travel and storage. Weight:700g
- Keywords
-
- SPOONS
- ALUMINIUM
- SPATULAS
- OF PLASTIC
- CAMPING EQUIPMENT
- TABLEWARE
- BOWLS
- SETS
- PANS
- 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 7615 - Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, of aluminium; sanitary ware and parts thereof, of aluminium. GIR 3b has been used as this is a Set, so the aluminium articles give the essential character GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to sub-heading 7615 10 - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like 8-digit code7615 1080 - Other than cast 10-digit code 7615 1080 90 - Other than aluminium radiators and elements or sections of which such radiator is composed, whether or not such elements are assembled in blocks Also classified in accordance with: Harmonised Standard Explanatory Notes (HSENs) to heading 7615