Information for ruling 600007999
This section is Advance Tariff Ruling
- Start date
- 22 Aug 2023
- Expiry date
- 21 Aug 2026
- Commodity code
- 2008994980 (opens in new tab)
- Description
- 8kg Carton Whole Banana Slices Sweetened and Flavoured Whole Sweetened Banana chips made from selected mature green bananas of “Saba” (Musa Sapientum var. acuminata) the sliced bananas undergo initial frying, dipping in sugar solution (Sweetening) final frying and then sprinkling with banana flavour. Ingredients declaration (as would appear on the product label): Banana, Coconut oil, Sugar, Banana Flavour For Food Production. Packaging: High density polyphenylene bags, corrugated outer. Sugar content exceeding 9% by weight
- Keywords
-
- BANANAS
- FLAVOURED
- CONTAINING ADDED SUGAR
- AS SLICES
- FOR FRUIT AND NUT PREPARATION
- SWEETENED
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5b has been used to identify the type of packaging - High density polyphenylene bags, corrugated outer. GIR 6 has been used to classify the goods to subheading level 200899 – Other than elsewhere specified 8 Digit Code 20089949 – Not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1 kg; Other 10 Digit Code 2008994980 – Other than elsewhere specified within the heading Also classified in accordance with: Chapter 20 Additional Notes 2 and 3 Harmonised System Explanatory Notes (HSENs) to 2008