Information for ruling 600013593
This section is Advance Tariff Ruling
- Start date
- 10 Sep 2025
- Expiry date
- 09 Sep 2028
- Commodity code
- 8419818090 (opens in new tab)
- Description
- A stainless steel and enamelled cast iron electric crêpe maker for the commercial industry. It has 3kW power with a thermostat controlled temperature up to 320°C and it is also suitable for the cooking of chapatti or blinis. Its dimensions are 160mm (H) x 400mm (Ø) and weighs 14kg.
- Keywords
-
- PANCAKES
- CATERING
- FOR INDUSTRIAL USE
- ELECTRIC
- FOR COMMERCIAL USE
- FOR COOKING
- COOKING PLATES
- 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 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. GIR 6 - has been used to classify the goods to subheading level 841981 - Other machinery, plant and equipment: For making hot drinks or for cooking or heating food. 8-digit code 84198180 - Other than percolators and other appliances for making coffee and other hot drinks. 10-digit code 8419818090 - Other than for use in civil aircraft. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to heading 8419 - Note (I) (17).