Information for ruling 600007954
This section is Advance Tariff Ruling
- Start date
- 27 Jul 2023
- Expiry date
- 26 Jul 2026
- Commodity code
- 2005208000 (opens in new tab)
- Description
- Tortilla Wedge Spanish style potato based chilled omelette/Tortilla, for immediate human consumption. Fried potatoes and onions are added to all other ingredients then combined and cooked, then vacuumed sealed and packed in airtight plastic. Product resembles a slice of a thick pancake/omelette and is yellowish/white in colour. Ingredients: Potatoes, eggs and onions. Put up for retail sale in 170g vacuum sealed airtight plastic packs
- Keywords
-
- ONIONS
- BROWN SUGAR
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- EGGS
- POTATOES
- TORTILLA
- SUNFLOWER SEED OIL
- 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)). GIR 1 has been used to classify this product by the terms of heading 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 5b has been used to identify the type of packaging - 170g vacuum sealed airtight plastic packs. GIR 6 has been used to classify the goods to subheading level 200520 - Potatoes 8 Digit Code 20052080 – other than in the form of flour, meal or flakes; other than thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption Also classified in accordance with: Chapter 20 Note 3 Harmonised System Explanatory Notes (HSENs) to 2005