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Information for ruling 600012848

This section is Advance Tariff Ruling

Start date
14 Apr 2025
Expiry date
13 Apr 2028
Description
A "Mexican elbow" refers to a type of citrus juicer. Designed for easy use, this squeezer makes juicing efficient - saving staff time for more pressing tasks in serving cocktails and other drinks.. The heavy duty construction is durable. Easy to clean for hygiene purposes Dimensions58(H) x 73(W) x 220(D)mm - Material Stainless Steel - Weight382g
Keywords
  • OF BASE METALS
  • HAND TOOLS
  • FRUIT/VEGETABLE JUICE EXTRACTORS
  • OF STAINLESS STEEL
  • HOUSEHOLD TOOLS
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)). GIR 1 - has been used to classify this product by the terms of heading 8205-Hand tools (including glaziers' diamonds), not elsewhere specified or included; blowlamps; vices, clamps and the like, other than accessories for and parts of machine-tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks GIR 6 - has been used to classify the goods to subheading level 820551-Household tools Also Classified In Accordance With: Note 3 to Section XV Chapter Notes (1)(a) to Heading 8205 General Notes to Chapter 82 Harmonized System Explanatory Notes (HSEN's) to Heading 8205