Information for ruling 600013127
This section is Advance Tariff Ruling
- Start date
- 20 May 2025
- Expiry date
- 19 May 2028
- Commodity code
- 8516609000 (opens in new tab)
- Description
- This product is an air fryer used to cook food, it is made from Alclad metal and has a non-stick coating made from polytetrafluoroethylene (PTFE). The air fryer has a cooling vent located at the back of the machine to extend service life. Stripped ducts to improve air circulation and heating. The basket of the air fryer is also made from the same materials which makes it water resistant. The PTFE coating is applied in multiple layers, including an outer later, inner later and a layer for enhanced adhesion. The product works by circulating hot air around the food using a powerful fan. It features a 360-degree heating system, temperature control, and can be connected to an app for smart features such as pre-set recipes and remote control.
- Keywords
-
- OVENS
- COOKING APPLIANCES
- FOR COOKING
- 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 the product to 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 851660 - Other ovens; cookers, cooking plates, boiling rings; grillers and roasters Eight digit code 85166090 - Other than elsewhere specified within this subheading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) Note (E) to heading 8516