Case law

A storm in a tea kettle

Tariff classification of kettles in the Harmonised System

Omer Wagner Advocate

Customs Compliance & Risk Management (CCRM) Journal, Issue 22, August / September 2023

September 17, 2023

A storm in a tea kettle

Adobe Stock

Topic: classification

A few days ago, an Israeli court accepted a claim by an importer of electric kettles against the customs authority, regarding the classification of the products for customs purposes. The court adopted the importer's position that the kettles should be classified in subheading 851610 of the HS as "immersion heaters" and rejected the customs position to classify them in subheading 851670 as "other electro-thermal devices". This ruling is an example of the court's creative interpretation of old terms, considering the advancement of technology.

Copyright of the journal: CC Learning, UAB

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