Information for ruling 600013864
This section is Advance Tariff Ruling
- Start date
- 06 Oct 2025
- Expiry date
- 05 Oct 2028
- Commodity code
- 8215991000 (opens in new tab)
- Description
- Kitchen implement in the form of a skimmer. The item is made of stainless steel and measures 32cm in length. The skimmer has a cylindrical handle with a hook at the top. The bottom of the skimmer is a flat plate that has numerous holes punched into it. The item is sold mounted on stiff card with an illustration and the skimmer is secured to the card with a clear white cable tie.
- Keywords
-
- SKIMMERS
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- OF STAINLESS STEEL
- KITCHEN UTENSIL
- OF STEEL
- 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: Classification has been determined in accordance with the following: GIR 1 has been used to classify this product by the terms of heading 8215 - Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware GIR 5(b) has been used to identify the type of packaging. Normal packaging for transport. Mounted onto card with clear white cable ties GIR 6 has been used to classify the goods to subheading level 821599 other than previously mentioned, other 8 Digit Code 82159910 other than previously mentioned, of stainless steel Also classified in accordance with: Note 1 to Chapter 82 Harmonised System Explanatory Notes (HSEN) General Note (A) to Chapter 82 Harmonised System Explanatory Notes (HSEN) to Heading 8215