Information for ruling 600014938
This section is Advance Tariff Ruling
- Start date
- 25 Feb 2026
- Expiry date
- 24 Feb 2029
- Commodity code
- 8514208000 (opens in new tab)
- Description
- Microwave Cavity Assembly 46L Capacity A microwave cavity assembly with a 46 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. The microwave power is 1000w. There is an additional feature of a sensor, invertor and WIFI fitted to the microwave oven. The microwave cavity assembly does not function as a microwave until further parts are added.
- Keywords
-
- MICROWAVE OVENS
- FOR BUILDING-IN
- FOR INDUSTRIAL USE
- INCOMPLETE
- ELECTRO-THERMIC APPLIANCES
- DIELECTRIC FURNACES
- 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 8514: Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss GIR 2a has been used as the goods are incomplete. GIR 6 has been used to classify the goods to subheading level 851420: Furnaces and ovens functioning by induction or dielectric loss 8 Digit code 85142080: Dielectric furnaces and ovens Also classified in accordance with: Section Note GENERAL (IV) INCOMPLETE MACHINES to Section XVI Harmonized System Explanatory Note (HSEN's) to heading 85.14 (G) Dielectric capacitance furnaces and ovens Harmonized System Explanatory Note (HSEN's) to heading 85.16 (E) OTHER ELECTRO-THERMIC APPLIANCES OF A KIND USED FOR DOMESTIC PURPOSES (Exclusion (d))