Steel Bracket (Tariff notice 31)
Check the tariff classification for Steel Bracket.
New regulation
A new regulation was published on 24/11/2025 and entered into force 20 days after this date.
Reg. 2025/2380
This is not considered a change in Northern Ireland practice.
Description of the goods
A specially shaped bracket, made of heat-resistant, stainless-steel wire, used as a retainer for the heating element of an electric grill. The heat-resistant wire can resist heat up to 800 °C.
The article has specific dimensions to fit in a specific type of grill apparatus and has bent ends, so that the bracket can be fixed in a hole at the bottom of the grill housing (bowl). Its ends are bent to allow secured fixing of the bracket in a designated hole at the base of the grill.
The retainer is designed to keep the heating element in the appropriate position, by supporting its weight and by firmly holding it in place.
The article does not perform any additional function (e.g. heating).
Classification (Combined Nomenclature (CN) code)
7326 20 00
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 7326 and 7326 20 00.
The article is an important component of the electric grill. It is intended to support and hold the heating element in place, thereby ensuring consistent and even heat distribution across the cooking surface/grate, reducing the risk of electrical hazards and extending the lifespan of both the heating element and the grill.
Nevertheless, based on its objective characteristics, the article is not identifiable as being a part suitable for use solely or principally with electrothermic appliances of heading 8516. Classification under heading 8516, as a part of the electric grill is therefore excluded. (See also the judgment of the Court of Justice of the European Union of 19 July 2012 in Case C-336/11, Rohm & Haas Electronic Materials CMP Europe GmbH and Others, ECLI:EU:C:2012:500, paragraphs 34 and 35.) Consequently, the steel bracket is to be classified according to its constituent material, under heading 7326, as other article of iron or steel.
The product is therefore to be classified under CN code 7326 20 00, as an article of iron or steel wire.
Contact details
Tariff Classification
Customs Policy & Strategy
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Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.