Information for ruling 600005683
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2023
- Expiry date
- 01 Feb 2026
- Commodity code
- 2008119600 (opens in new tab)
- Description
- Ready to eat roasted coconut coated peanuts in a 330g metal can with a plastic lid, ingredients include peanuts, wheat flour, modified tapioca starch, sugar, corn starch, coconut powder, maltodextrin, soybean oil and salt.
- Keywords
-
- FLAVOURED
- PEANUTS
- OF COCONUT
- FOR HUMAN CONSUMPTION
- ROASTED
- 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 containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 200811 ground nuts 8-digit code 20081196 other than peanut butter 10-digit code 2008119600 - not exceeding 1kg, roasted Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to 20.08