Information for ruling 600010843
This section is Advance Tariff Ruling
- Start date
- 16 Jul 2024
- Expiry date
- 15 Jul 2027
- Commodity code
- 85141910 (opens in new tab)
- Description
- A 220V, 3,9kW electric oven, which has 3 decks and 4 heating resistances, with an integrated steam generation system and the temperature is controlled digitally. It will be used by bakeries and micro-bakeries to bake bread and various types of baked products (focaccia, cookies, etc). Its exterior dimensions are 1030mm x 620mm x 648mm. It has a baking surface of 50.8cm x 50.8cm and its capacity is 15 x 850g loaves using 3 decks. The oven is made with 304 stainless steel and weighs 170Kg. It is packaged in a wooden crate.
- Keywords
-
- OVENS
- FOR INDUSTRIAL USE
- FOR BAKERY PRODUCTS
- 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 8514 - Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. GIR 5b - has been used to identify the type of packaging - a wooden crate. GIR 6 - has been used to classify the goods to subheading level 851419 - Resistance heated furnaces and ovens, Other than Hot isostatic presses. 8-digit code 85141910 - Bakery and biscuit ovens. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8514 - Note (I) (A).