Information for ruling 600005511
This section is Advance Tariff Ruling
- Start date
- 14 Feb 2023
- Expiry date
- 13 Feb 2026
- Commodity code
- 2005998098 (opens in new tab)
- Description
- Tinned chickpeas. The product is made from dried chickpeas (Cicer arietinum) which are re-rehydrated and blanched before being placed in steel cans with water and salt. The ready to eat product is packed in quantities of twelve tins per carboard tray.
- Keywords
-
- LEGUMINOUS VEGETABLES
- READY TO EAT
- CHICKPEAS
- WITH SALT
- IN WATER
- 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 5b has been used to identify the type of packaging - steel tin, twelve tins per carboard tray GIR 6 has been used to classify this product to subheading level 200599 - Other vegetables and mixtures of vegetables; other than Bamboo shoots 8 Digit Code 20059980 - Other than elsewhere specified within this subheading 10 Digit Code 2005998098 - Other than Turnips (Brassica rapa spp. Rapa); other than Peppers of the Capsicum species (sweet) Also classified in accordance with: Chapter note 1(a) to Chapter 20 Chapter note 3 to Chapter 20 Harmonized System Explanatory Notes (HSEN)s to Heading 2005