Information for ruling 600005673
This section is Advance Tariff Ruling
- Start date
- 07 Feb 2023
- Expiry date
- 06 Feb 2026
- Commodity code
- 0712390039 (opens in new tab)
- Description
- This is porcini mushrooms (boletus Edulis.) The product is dried and then turned into a powder from whole mushrooms. It is produced for human consumption. Once turned into a powder the product then has a shelf life of 24 months from being manufactured. It is a produce of France. It comes packaged in a blue PE liner and then placed in a brown corrugated cardboard box.
- Keywords
-
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- DRIED
- MUSHROOMS
- MUSHROOM POWDER
- 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 set 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 0712 - Dried vegetables, whole cut, sliced, broken or in powder, but not further prepared. GIR 5b has been used to identify the type of packaging. It is packaged in a blue PE liner, then placed in corrugated cardboard box. GIR 6 has been used to classify the goods to subheading level 071239 - Mushrooms, excluding mushrooms of the genus Agaricus, dried, whole or in identifiable slices or pieces, for treatment other than simple repacking for retail sale. 10 Digit Code - 0712390039 Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 0712 note 2 and 3 refer.