Information for ruling 600014030
This section is Advance Tariff Ruling
- Start date
- 18 Nov 2025
- Expiry date
- 17 Nov 2028
- Commodity code
- 8210000000 (opens in new tab)
- Description
- Hand operated can opener of Stainless Steel with a purpose for opening cans of food or drink. Includes a function for opening bottles. Approximate size of 17.8cm x 2.8cm. Approximate weight of 0.06kg. The packaging is a piece of illustrated card which is secured to the item with cable ties.
- Keywords
-
- REUSABLE
- TIN OPENERS
- HAND OPERATED
- PUT UP FOR RETAIL SALE
- KITCHENWARE
- OF STAINLESS STEEL
- FOR FOOD USE
- OF BASE METALS
- MECHANICAL
- 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 8210 – Hand operated mechanical appliances, weighing 10kg or less, used in the preparation, conditioning or serving of food and drink. GIR 5b – has been used to identify the type of packaging – illustrated card. Also classified in accordance with: Note 3 to Section XV Note 1 to Chapter 82 Harmonized System Explanatory Notes (HSEN's) to Heading 8210