Information for ruling 600010352
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2024
- Expiry date
- 22 Apr 2027
- Commodity code
- 8516710000 (opens in new tab)
- Description
- A USB rechargeable portable espresso coffee machine. Used to make hot coffee to 96 degrees. The portable coffee machine is suitable on the go and is ideal for any outdoor activity. The main body is made from plastic with a stainless-steel food grade warming chamber. The portable coffee machine works by adding an espresso pod or ground coffee into the “coffee pot” and then pour cold water into the chamber. By pressing the operation button this will start heating the water which takes 3-4 minutes. It will then produce approximately 80ml of hot coffee under 20 bar pressure which is automatically poured into an attached cup. The unit is USB rechargeable with a 7500mAh lithium battery and comes with cables. The portable coffee machine is 1.4lb in weight and comes with a material case and is packaged in a box.
- Keywords
-
- PORTABLE
- RECHARGEABLE, BATTERIES
- LITHIUM BATTERIES
- OF STAINLESS STEEL
- FOR COFFEE PREPARATION
- 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 8516 - Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 GIR 5 (b) - has been used to identify the type of packaging - comes with a material case and is packaged in a box. GIR 6 - has been used to classify the goods to subheading level 851671 - Other electrothermic appliances – Coffee or Tea makers. Also classified in accordance with: Harmonised system explanatory notes (HSENs) to Heading 8516 (E) (3)