Information for ruling 600005640
This section is Advance Tariff Ruling
- Start date
- 01 Feb 2023
- Expiry date
- 31 Jan 2026
- Commodity code
- 2008205100 (opens in new tab)
- Description
- Pineapple that has been diced, sulphur dioxide treated, steeped in syrup and dehydrated Packing: Polyethylene heat sealed bag 4 x 5kg
- Keywords
-
- DEHYDRATED
- FRUITS
- BY SULFUR DIOXIDE
- CONTAINING ADDED SUGAR
- PINEAPPLES
- 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 pineapple is considered to be the essential character GIR 5b has been used to identify the type of packaging - polyethylene heated sealed bag 4 x 5kg GIR 6 has been used to classify the goods to subheading level 200820 - Pineapples 8 digit code 20082051 - Not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1 kg; With sugar content exceeding 17% by weight Also classified in accordance with: HSEN to chapter 20 HSEN to 2008 WCO opinion 200820