Information for ruling 600005638
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2023
- Expiry date
- 31 Jan 2026
- Commodity code
- 2008994899 (opens in new tab)
- Description
- Diced papaya boiled, treated with sulphur dioxide, steeped in sugar syrup and dehydrated Packaging: 4 x 5kg polyethylene heated sealed bags
- Keywords
-
- DEHYDRATED
- BY SULFUR DIOXIDE
- CONTAINING ADDED SUGAR
- TROPICAL FRUIT
- PAPAWS
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR3b has been used as the papaya is considered to be the essential character GIR 5b has been used to identify the type of packaging - 4 x 5kg polyethylene heated sealed bags GIR 6 has been used to classify the goods to subheading level 200899 - Other than elsewhere specified 8 digit code 20089948 - Not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1 kg; Tropical fruit 10 digit code 2008994899 - Mangoes, mangosteens, papaws (papayas), cashew apples, lychees, jackfruit, sapodillo plums, carambola and pitahaya; Other than elsewhere specified Also classified in accordance with: additional chapter note 7 HSEN TO chapter 20 HSEN to 2008 WCO opinion to 200899