Information for ruling 600009266
This section is Advance Tariff Ruling
- Start date
- 01 Dec 2023
- Expiry date
- 30 Nov 2026
- Commodity code
- 7323990090 (opens in new tab)
- Description
- Carbon steel tray/basket with ceramic non-stick coating This half-width crisper basket sits on top of your grill plate or used in air fryer
- Keywords
-
- BASKETS
- CARBON STEEL
- TRAYS
- NON STICK COATING
- KITCHENWARE
- BARBECUE
- Justification
- Classification has been determined in accordance with the following: - General Interpretative Rules (GIR)s: 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 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 6 - has been used to classify the goods to subheading level 732399 - Other than elsewhere specified within this subheading. 10 digit code 7323990090 - Other than ironing boards, including sleeve boards, whether or not free standing, and legs, tops and iron rests thereof Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) Heading 7323 - Note (A) (1).