Information for ruling 600004853
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2023
- Expiry date
- 18 Jan 2026
- Commodity code
- 0813501500 (opens in new tab)
- Description
- a mix of freeze dried fruits containing raspberries, blackcurrants and cranberries (both frozen and in pieces/sliced) with a small quantity of sunflower oil, bagged and placed in a cardboard box, sold to companies to be used in making cereals.
- Keywords
-
- MIXTURES OF FRUIT
- FRUITS
- FREEZE-DRIED
- 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 0813 - Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter. GIR 5b has been used to identify the type of packaging as bagged in a cardboard box. GIR 6 has been used to classify the goods to subheading level 081350 - Mixtures of nuts or dried fruits of this chapter 8 Digit Code 08135015 – Other than elsewhere specified. Also classified in accordance with: Chapter 8 Note 3(b) Harmonised System Explanatory Notes (HSENs) to chapter 8