Information for ruling 600012433
This section is Advance Tariff Ruling
- Start date
- 18 Feb 2025
- Expiry date
- 17 Feb 2028
- Commodity code
- 8516500000 (opens in new tab)
- Description
- A Powerful 700 watt microwave oven. Complete with two dial buttons which are an easy set timer and power levels which has seven levels for precise cooking. Capacity, 0.7 cu ft, 20 litre 240v. Colour - White
- Keywords
-
- MICROWAVE OVENS
- FOR DOMESTIC USE
- FOR COOKING
- FOR HEATING
- ELECTRIC
- 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 6 - has been used to classify the goods to subheading level 8516 50 - Microwave ovens Also classified in accordance with: Harmonised system explanatory notes (HSENs) (E) (1) to Heading 8516