Information for ruling 600013458
This section is Advance Tariff Ruling
- Start date
- 28 Aug 2025
- Expiry date
- 27 Aug 2028
- Commodity code
- 8438101000 (opens in new tab)
- Description
- A free-standing commercial 29 litre planetary commercial mixer for mixing large quantities of ingredients in the bakery/catering industry. It has a maximum flour capacity of 7.5kg and a maximum dough capacity of 11.3kg. The mixer has a 1.5kW motor and weighs 160kg. It is supplied with a whisk, spiral dough hook and dough beater. Its dimensions are 1030mm (H) x 540mm (W) x 570mm (D).
- Keywords
-
- FOOD MIXERS
- MIXERS
- FOR BREAD
- FOR BAKERY PRODUCTS
- FOR INDUSTRIAL USE
- 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 8438 - Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. GIR 6 - has been used to classify the goods to subheading level 843810 - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products. 8-digit code 84381010 - Bakery machinery. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8438 - Note (I) (1).