Information for ruling 600014933
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2026
- Expiry date
- 24 Feb 2029
- Commodity code
- 8516500000 (opens in new tab)
- Description
- Microwave Cavity Assembly 26L Capacity A microwave cavity assembly with a 26 litre capacity. The cavity material is stainless steel. Manufactured specifically for installation in a built in kitchen. Designed for a microwave oven who's primary function is that of a microwave oven and grill. The microwave power is 900w. The microwave cavity assembly does not function as a microwave until further parts are added.
- Keywords
-
- MICROWAVE OVENS
- DOMESTIC APPLIANCES
- FOR BUILDING-IN
- GRILLERS
- FOR DOMESTIC USE
- INCOMPLETE
- ELECTRO-THERMIC APPLIANCES
- 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)). GIR 1 has been used to classify this product by the terms of heading 8516: Electric instantaneous or storage water heaters and immersion heaters; electric space-heating apparatus and soil-heating apparatus; electrothermic hairdressing apparatus (for example, hairdryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrothermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 GIR 2a has been used as the goods are incomplete. GIR 3b has been used as the microwave is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 851650: Microwave ovens Also classified in accordance with: Section Note GENERAL (IV) INCOMPLETE MACHINES to Section XVI Section Note GENERAL (VI) MULTI-FUNCTION MACHINES AND COMPOSITE MACHINES to Section XVI Section Note 3 to Section XVI Harmonized System Explanatory Note (HSEN's) to heading 85.16 (E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES (1) Microwave Ovens