Information for ruling 600013866
This section is Advance Tariff Ruling
- Start date
- 14 Oct 2025
- Expiry date
- 13 Oct 2028
- Commodity code
- 8215991000 (opens in new tab)
- Description
- Stainless steel solid spoon. A kitchenware item to be used to serve and stir food. Approximate length 31.5cm. The packaging is a piece of illustrated card which is secured to the item with cable ties.
- Keywords
-
- REUSABLE
- SPOONS
- OF BASE METALS
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- OF STAINLESS STEEL
- FOR FOOD 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 8215 - Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. GIR 5b – has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 821599 - Other than sets of assorted articles containing at least one article plated with precious metal; Other than other sets of assorted articles 8 Digit code - 82159910 - Other than plates with precious metal; Of stainless steel. Also classified in accordance with: Note 1(a) to Chapter 82 Note 3 to Section XV Harmonised System Explanatory Notes (HSENs) Note 1 to heading 8215