Information for ruling 600004835
This section is Advance Tariff Ruling
- Start date
- 09 Dec 2022
- Expiry date
- 08 Dec 2025
- Commodity code
- 1211908690 (opens in new tab)
- Description
- Fennel tea bags. Made with dried organic fennel fruit/seeds and when added to hot water makes a drink. The drink is naturally caffeine‐free with the fennel giving an aniseed aroma. The product is presented in enveloped tea bags with a string, and packed into cartons, twenty per carton. Six cartons are cased up for retail sale.
- Keywords
- PARTS OF PLANTS PUT UP FOR RETAIL SALE TEA FENNELS FOR DRINK PREPARATION HERBS
- 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 1211 - Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered GIR 5b has been used to identify the type of packaging - tea bags packed into carton GIR 6 has been used to classify this product to subheading level 121190 - Other than elsewhere specified 8 Digit Code 12119086 - Other than Tonquin beans 10 Digit Code 1211908690 - Other than elsewhere specified Also classified in accordance with: Chapter Note 4 to Chapter 12 Harmonised System Explanatory Notes (HSENs) General note to heading 1211 paragraph 6