Information for ruling 600014934
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 33L Capacity A microwave cavity assembly with a 33 litre capacity. The cavity material is mild steel with a powdered coated finish. Manufactured specifically for installation in a built in kitchen. Designed for a microwave oven who's primary function is that of a microwave oven. The microwave power is 900w. There is an additional feature of a sensor fitted to the microwave oven. The microwave cavity assembly does not function as a microwave until further parts are added.
- Keywords
-
- MICROWAVE OVENS
- DOMESTIC APPLIANCES
- FOR BUILDING-IN
- 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 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 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