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Information for ruling 600011779

This section is Advance Tariff Ruling

Start date
08 Nov 2024
Expiry date
07 Nov 2027
Description
A hand-operated mechanical domestic appliance. The product which has a compact design and comfortable to hold and easy to use. The handle electric whisk (milk frother) has a housing made of Plastic ABS with a stand made of stainless steel. The milk 'frother' which is white in colour has an electric motor can work quietly and rotate 200 times in a second, with a rated power of 2w. It is commonly used for milk frothing milk, whisking coffee or beverages and beating eggs. The appliance is battery powered with a dc voltage of 3v. It is powered by 2 AA batteries (which are not included.) Product weight : 102g. Packaged in a small cardboard box.
Keywords
  • FOOD PREPARATION OF MILK
  • OF STAINLESS STEEL
  • FOR DOMESTIC USE
  • FOOD MIXERS
  • ELECTRICAL DOMESTIC APPLIANCES
  • ABS
  • BATTERY OPERATED
  • MECHANICAL/ELECTRICAL APPARATUS
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 8509 - Electromechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508. GIR 5b - Has been used to identify the type of packaging - Packaged in a small cardboard box. GIR 6 - Has been used to classify this product by the terms of heading 8509 40 - Food grinders and mixers; fruit or vegetable juice extractors. Also Classified in Accordance with: Harmonized System Explanatory Note (HSENs) (A) (2) to Heading 8509 - Food Grinders & Mixers