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Information for ruling 600011771

This section is Advance Tariff Ruling

Start date
07 Jan 2025
Expiry date
06 Jan 2028
Description
A ceramic teapot, approximate dimensions 19.9D x 18W x 15H centimetres. Sample received is a 45oz curve design teapot, carrot in colour. It has a ceramic pull-off lid with a silicone gasket seal. Included with the teapot is a stainless-steel removable infuser insert. It is packaged within a cardboard box for retail sale.
Keywords
  • GLAZED
  • CERAMICS
  • SILICONE SEAL
  • TEAPOT
  • INFUSER
  • PUT UP FOR RETAIL SALE
  • KILN FIRED
  • OF STAINLESS STEEL
  • KITCHENWARE AND TABLEWARE
  • BISQUE FIRED
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 6912: Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. GIR 5 (b) - Has been used to identify the type of packaging: Cardboard box. 8 DIGIT CODE 69120029: Tableware and kitchenware: Other than elsewhere specified. 10 DIGIT CODE 6912002910: Tableware and kitchenware, excluding condiment or spice mills and their ceramic grinding parts, coffee mills, knife sharpeners, sharpeners, kitchen tools to be used for cutting, grinding, grating, slicing, scraping and peeling, cordierite ceramic pizza-stones of a kind used for baking pizza or bread. Also classified in accordance with: Chapter 69 general section note 1 Harmonised System Explanatory Notes (HSEN) to heading 6912 (A)