Information for ruling 600005687
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2023
- Expiry date
- 08 Feb 2026
- Commodity code
- 2002109000 (opens in new tab)
- Description
- These are small red baby plum tomatoes cut in half to be used for human consumption. They are slow roasted then dried and freeze blasted to -18C, and then packed in a blue PE bag and then placed into a white cardboard case. They are grown in China.
- Keywords
-
- TOMATOES
- FROZEN
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- 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 Tables 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 (GIRs) GIR 1 has been used to classify this product by the terms of heading 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. GIR 5(b) has been used to identify the type of packaging. paked in a blue PE bag then placed in a white cardboard case. GIR has been used to classify the goods to subheading 200210 - Tomatoes, whole or in pieces. 8 Digit Code 20021090 Other than - Tomatoes, whole or in pieces. Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Heading 2002