Information for ruling 600007991
This section is Advance Tariff Ruling
- Start date
- 31 Jul 2023
- Expiry date
- 30 Jul 2026
- Commodity code
- 2002109000 (opens in new tab)
- Description
- IQF Cherry Toms IQF Cherry Toms are a semi dried cherry tomato, a food product, made for consumption. This product is made from tomatoes. It is oven dried and frozen and then stored at temperatures below -18C. It is packaged in a blue plastic bag which is vacuum sealed then a brown cardboard box.
- Keywords
-
- TOMATOES
- DEEP FROZEN
- FROZEN
- FOOD PREPARATION
- 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 2002 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid GIR 5b has been used to identify the type of packaging - a blue plastic bag which is vacuum sealed then a brown cardboard box. GIR 6 has been used to classify the goods to subheading level 200210 – Tomatoes, whole or in pieces 8 Digit Code 20021090 – Other than peeled Also classified in accordance with: Chapter 20 Note 3 Harmonised System Explanatory Notes (HSENs) to 2002 refers