Information for ruling 600009264
This section is Advance Tariff Ruling
- Start date
- 04 Dec 2023
- Expiry date
- 03 Dec 2026
- Commodity code
- 7323990090 (opens in new tab)
- Description
- The product is a cooking accessory, it comprises a rectangular shaped tray made from carbon steel. It has a flat surface, rounded corners and a raised edge all around its perimeter which increases in height across both sides of the tray’s width from about 1-4cm so that the tray has a slope when placed in a rack. On one side is a recess where cooking juices/oil can flow into. It is intended use is as an item of cookware for certain brands of electric barbecue cooking equipment. It is also compatible with standard household ovens. Colour is black with a matte finish. Approximate dimensions are 37 x 28 cm. Item comes packaged in a cardboard sleeve.
- Keywords
-
- COOKING PLATES
- FOR HEATING
- OF METAL
- KITCHENWARE
- OF STEEL
- 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 this product by the terms of heading 7323 - Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel GIR 5 (b) has been used to identify normal packaging for transport GIR 6 has been used to classify the goods to sub-heading 7323 99 – Other than iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like; other than elsewhere specified in this subheading Code to 10 digits - 7323 9900 90 – Other than ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 7323, part (A) Para (1) refers