Information for ruling 600005540
This section is Advance Tariff Ruling
- Start date
- 09 Mar 2023
- Expiry date
- 08 Mar 2026
- Commodity code
- 0813501500 (opens in new tab)
- Description
- A mixture of freeze - dried fruits containing blackcurrant pieces, blueberry pieces, cranberry pieces and a small amount of coconut oil. The fruit blend is used in certain cereals. Packaged in 10kg cardboard box.
- Keywords
-
- COCONUT OIL
- CRANBERRIES
- FRUITS
- VEGETABLE OILS
- FROZEN
- BLACK CURRANTS
- BERRIES
- FREEZE-DRIED
- BLUEBERRIES
- 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 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: 10kg 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 - Mixtures of dried fruit, other than that of headings 0801 to 0806; Not containing prunes; Other than papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya Also classified in accordance with: Chapter 8 Note 3 Harmonised System Explanatory Notes to heading 0813