Information for ruling 600013867
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2025
- Expiry date
- 06 Oct 2028
- Commodity code
- 8215991000 (opens in new tab)
- Description
- Kitchen implement in the form of a ladle The material of construction is stainless steel and the item measures approximately 32cm in length. The ladle has a cylindrical handle with a hook at the top. The bottom of the ladle is flattened and bowl shaped. The item is sold mounted on an illustrated card and the ladle is secured to the card with two clear white cable ties.
- Keywords
-
- LADLES
- KITCHENWARE
- OF STAINLESS STEEL
- PUT UP FOR RETAIL SALE
- FOR CULINARY PURPOSES
- 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 5B has been used to identify the type of packaging. Illustrated card with item secured to the card with two clear white cable ties. GIR 6 has been used to classify the goods to subheading level 821599 other than elsewhere specified in this heading; other than plated with precious metal 8 Digit Code 82159910 of stainless steel Also classified in accordance with: Note 1 (a) to Chapter 82 Harmonized System Explanatory Notes (HSENs) Note 1 (a) to Chapter 82 Harmonized System Explanatory Notes (HSENs) General Note to Chapter 82 Harmonized System Explanatory Notes (HSENs) Note (3) to heading 8215