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This section is Advance Tariff Ruling Information for ruling 600015886
- Start date
- 27 Jul 2026
- Expiry date
- 26 Jul 2029
- Commodity code
- 8419899800 (opens in new tab)
- Description
- A rubber mat used on waxing tables for heating up tins of wax, the contents of which are be applied to outdoor clothing such as jackets. Outer material of the product is silicone rubber, inside is a resistive heating element reinforced with glass textile. When power is applied the resistive heating element heats up the mat to make the wax useable for application to the clothing. The mat can operate at temperatures of up to 200 degrees Celsius continuously or 230 Celsius for short intervals
- Keywords
-
- ELECTRO-THERMIC APPLIANCES
- ELECTRICAL HEATING RESISTORS
- MACHINERY
- HEATING EQUIPMENT HEATING EQUIPMENT PARTS
- OF SILICONE
- FOR HEATING
- 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)) General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 8419 - Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric GIR 6 has been used to classify the goods to sub-heading 8419.89 – Other machinery, plant and equipment; other than for making hot drinks, or for cooking or heating food Code to 8 digits - 8419 8998 – Other than elsewhere specified Also classified in accordance with :- Harmonised Standard Explanatory Notes (HSENs) to heading – 8419 WCO Opinion 841989/1