Information for ruling 600010510
This section is Advance Tariff Ruling
- Start date
- 17 Jun 2024
- Expiry date
- 16 Jun 2027
- Commodity code
- 8215991000 (opens in new tab)
- Description
- A handheld stainless steel scoop for serving ice cream or mashed potato. It is packaged in a display hanging card and for transport it is placed in a poly bag and cardboard box.
- Keywords
-
- FOR ICE CREAM
- SCOOPS
- OF STAINLESS STEEL
- KITCHENWARE AND TABLEWARE
- HANDHELD
- FOR SERVING
- 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 8215 - Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. GIR 5b - has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 821599 - Other; Other than plated with precious metal. 8-digit code 82159910 - Of stainless steel. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to Chapter 82 - Note 1 (a) and General Note (D). Harmonized System Explanatory Notes (HSEN) to Heading 8215 - Note (1).