Information for ruling 600012454
This section is Advance Tariff Ruling
- Start date
- 11 Mar 2025
- Expiry date
- 10 Mar 2028
- Commodity code
- 8215201000 (opens in new tab)
- Description
- A 3-piece baby cutlery set of stainless steel. The set contains 1 knife, 1 fork and 1 spoon. The cutlery set comes with either white or blue plastic handles. The set is packaged on cardboard and secured with a plastic cover.
- Keywords
-
- SPOONS
- CUTLERY, TABLEWARE
- FOR CHILDREN
- PACKAGED AS A SET
- KNIVES
- TABLE KNIVES
- PUT UP FOR RETAIL SALE
- OF STAINLESS STEEL
- FOR BABIES
- GOODS PUT UP IN SETS
- FORKS
- 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 821520 - Other sets of assorted articles. 8-digit code 82152010 - Of stainless steel. Also classified in accordance with: Chapter 82 - Note 1 (a) and 3. Chapter 82 - General Note (D). Harmonized System Explanatory Notes (HSEN) to heading 8215.