Information for ruling 600007958
This section is Advance Tariff Ruling
- Start date
- 27 Jul 2023
- Expiry date
- 26 Jul 2026
- Commodity code
- 2005995090 (opens in new tab)
- Description
- Frittata Product is a Italian style vegetable and egg based chilled omelette/Frittata, for immediate human consumption. Cooked vegetables are added to all other ingredients then combined and cooked, then vacuumed sealed and packed in airtight plastic. Product resembles a thick pancake/omelette/tortilla and is yellowish/white in colour. Ingredients: Potatoes, eggs, red pepper, spinach, cheese Put up for retail sale in 300g vacuum sealed airtight plastic packs
- Keywords
-
- OLIVE OIL
- CHEESE
- FRITTATA
- SPINACH
- FOOD PREPARATION
- MIXTURES OF VEGETABLES
- EGGS
- RED PEPPER
- POTATOES
- 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 - 300g vacuum sealed airtight plastic packs. GIR 6 has been used to classify the goods to subheading level 200599 - Other vegetables and mixtures of vegetables; other than bamboo shoots 8 Digit Code 20059950 – Mixtures of vegetables 10 Digit Code 2005995090 - Other than powdered preparations, whether or not containing added sugar, other sweetening matter or starch Also classified in accordance with: Chapter 20 Note 3 Harmonised System Explanatory Notes (HSENs) to 2005