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Information for ruling 600007764

This section is Advance Tariff Ruling

Start date
25 Jul 2023
Expiry date
24 Jul 2026
Description
A meal kit comprising of fresh unprepared vegetables, chilli con carne sauce and kidney beans. These are packaged in a kraft cardboard container, which is further wrapped in cling film. Ingredients: Courgette, can of beans, red bell pepper, chili con carne sauce, carrot ,tomato, onion, red pepper
Keywords
  • TOMATOES
  • COURGETTES
  • GOODS PUT UP IN SETS
  • RED PEPPER
  • CARROT
  • VEGETABLES
  • ONIONS
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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 0709: Other vegetables, fresh or chilled GIR 3b Has been used as the courgette is the essential character of this product. GIR 5b Has been used to identify the packaging. GIR 6 Has been used to classify this product by the terms of heading 070993: Pumpkins, squash and gourds (Cucurbita spp.) 8 Digit code 0709931000:Courgettes Also classified in accordance with: Harmonised System Explanatory Notes 0709