New regulation
A new regulation was published on 25 October 2022:
L 281/21
Reg. 2022/2093
This is considered a change in Northern Ireland practice.
Reason
Commission Regulation 3417/88 previously classified the food processor to commodity code 8438 80 99 as, due to its power and capacity the machine was not of a kind normally used in the household, and therefore did not comply with the text of Combined Nomenclature (CN) code 8509.
Commission Regulation 2022/2093 officially repeals Regulation 3417/88, as the food processor described by the regulation is nowadays typically used in household and not (mainly) for industrial or commercial purposes. Therefore, its classification as machinery for the industrial preparation or manufacture of food or drink has become obsolete, and heading 8509 applies.
Description of the goods
An electromechanical food processor with a total weight of 9kg, a power input of 1kW and a bowl with a capacity of 3.5L.
Classification (Combined Nomenclature (CN) code)
8509 40
Classification is determined by Note 4 to Chapter 85, which states:
‘Heading 8509 covers only the following electromechanical machines of the kind commonly used for domestic purposes:
a. floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight;
b. other machines provided the weight of such machines does not exceed 20kg.’
Also determined by the Harmonized System Explanatory Notes (HSEN) to heading 8509 which states:
‘This heading covers a number of domestic appliances in which an electric motor is incorporated. The term ‘domestic appliances’ in this heading means appliances normally used in the household. These appliances are identifiable, according to type, by one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging these characteristics is that the appliances in question must not operate at a level in excess of household requirements.
Subject to the exclusions and in appropriate cases the limitations of weight given in Chapter Note 4, the heading covers apparatus which fulfil the above criteria.’
Kitchen appliances clearly intended solely for industrial use are excluded from heading 8509, and heading 8438 should be considered.
Tariff Classification
Customs and Border Design
3rd Floor
14 Westfield Avenue
Stratford
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.
