Information for ruling 600007387
This section is Advance Tariff Ruling
- Start date
- 05 Sep 2023
- Expiry date
- 04 Sep 2026
- Commodity code
- 0712390039 (opens in new tab)
- Description
- A mixture of dried pieces of mushroom for human consumption. The mixture contains oyster (Pleurotus ostreatus) mushrooms, shiitake (Lentinula edodes) and porcini (Boletus) mushrooms. The mushrooms are in packaged in a 5kg, blue plastic bag inside a cardboard box. They are stored at ambient temperature. The mushrooms are for sale to manufacturing companies.
- Keywords
-
- BOLETUS
- LENTINULA EDODES
- PLEUROTUS OSTREATUS
- FOR HUMAN CONSUMPTION
- SHIITAKE
- DRIED
- OYSTER
- MUSHROOMS
- PORCINI
- MIXED
- 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 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared GIR 5 (b) - Has been used to identify the type of packaging – blue plastic bags in brown corrugated cardboard boxes. GIR 6 - Has been used to classify the goods to subheading level 071239 Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles; Other than previously specified in the Heading 10 Digit Code 0712390039 Other than Mushrooms, excluding mushrooms of the genus Agaricus, dried, whole or in identifiable slices or pieces, for treatment other than simple repacking for retail sale Also classified in accordance with: Chapter Notes 2 and 3 to Chapter 7 refer Harmonised System Explanatory Notes (HSENs) to Chapter 7, Note 2 and General Note refer Harmonised System Explanatory Notes (HSENs) to Heading 0712 refer