Information for ruling 600013865
This section is Advance Tariff Ruling
- Start date
- 26 Sep 2025
- Expiry date
- 25 Sep 2028
- Commodity code
- 8215991000 (opens in new tab)
- Description
- Stainless steel slotted spoon that is a kitchen utensil used for cooking and serving food. This product has multiple holes in the spoon in order for it to drain out the excess liquid when serving food. Approximate length is 31.5cm. It is dishwasher safe and heat resistant.
- Keywords
-
- SPOONS
- FOR COOKING
- SLOTTED
- KITCHENWARE
- OF STAINLESS STEEL
- KITCHEN UTENSIL
- COOKING ITEMS
- 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)). Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s 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 normal packaging for transport as card with cable tie. GIR 6 has been used to classify the goods to subheading level 821599 - Other than plated with precious metal. 8 DIGIT CODE 82159910 - Of stainless steel. Also classified in accordance with: General note D of Harmonised System Explanatory Notes HSENs to chapter 82. Part 1 of Harmonised System Explanatory Notes (HSENs) to 8215.