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Information for ruling 600015696
This section is Advance Tariff Ruling
- Start date
- 29 May 2026
- Expiry date
- 28 May 2029
- Commodity code
- 8438600000 (opens in new tab)
- Description
- The item is a vegetable preparation machine for professional use. The appliance is made from metal and designed for processing large volumes of fruit and vegetables quickly in commercial environments including restaurants, institutions, delicatessens, and catering establishments. Equipped with a single speed 550w induction motor, the processor has a capacity of over two Litres and can process up to 250 kg of produce per hour. The extra-large hopper processes multiple vegetables and bulky vegetables, including lettuce and cabbage. The cylindrical shaped hopper slices long vegetables such as courgettes, carrots, and cucumbers whilst the exactitude pusher included processes small ingredients, such as chillies, spring onions, bananas, and strawberries. A mashed potato accessory and interchangeable discs for slicing, grating, julienne, dicing, and cutting are available for purchase separately.
- Keywords
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- WITH ELECTRIC MOTOR
- FRUIT SLICERS
- WITH METAL
- FOOD INDUSTRY MACHINERY
- FOOD PREPARATION
- VEGETABLE SLICERS
- COMMERCIAL USE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within 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 (GIRS): GIR 1 - Has been used to classify this product by the terms of heading 8438 - Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. GIR 6 - Has been used to classify the goods to subheading level 843860 - Machinery for the preparation of fruits, nuts or vegetables. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN's) notes first paragraph to heading 8438. World classification opinion (WCO) - 843860/1 adopted 2012. World classification opinion (WCO) - 843860/3 adopted 2018.