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Information for ruling 600013462

This section is Advance Tariff Ruling

Start date
04 Jul 2025
Expiry date
03 Jul 2028
Description
A set of salt and pepper grinders. They are made from turned oak wood, the corrosion-resistant ceramic grinder jaws are made from alumina ceramic. Other working parts of the grinders are made of stainless steel. They are finished with a laser-cut S and P to help distinguish each pot from the other. Each grinder measures approximately 11.5cm in height & 6cm in width . The salt and pepper grinders are presented tied together with a jute string and a card label describing the product, for retail sale.
Keywords
  • FOOD GRINDERS
  • SALT MILL
  • OF CERAMIC
  • OF WOOD
  • PEPPER MILLS
  • KITCHENWARE AND TABLEWARE
  • ALUMINA
  • OAK WOOD
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 6912: Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. GIR 3B - Has been used as the ceramic grinding plates are considered to be the essential character of this product. 8 DIGIT CODE 69120029: Tableware and kitchenware not elsewhere specified. 10 DIGIT CODE 6912002990: Other than elsewhere specified. Also classified in accordance with: Chapter 69 note 1 Harmonised System Explanatory Notes (HSEN) to heading 6912