Information for ruling 600008082
This section is Advance Tariff Ruling
- Start date
- 25 Sep 2023
- Expiry date
- 24 Sep 2026
- Commodity code
- 0902300000 (opens in new tab)
- Description
- A gift pack containing a selection of black teas, green teas, tisanes and multi-ingredient tisanes sold in one box as follows:15 English Breakfast tea bags (black tea), 15 Earl Grey tea bags (black tea) 15 Green Tea with Jasmine tea bags (green tea) 15 Pure Green tea bags (green tea) 15 Lemon & Ginger tea bags (multi-ingredient tisane) 15 Peppermint tea bags (tisane)
- Keywords
-
- IN BOXES
- IN BAGS
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- TEA
- 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)). General interpretative rules (GIR)s: General Interpretative Rules (GIR)'S GIR 1 has been used to classify this product by the terms of heading 0902, tea, whether or not flavoured. GIR 3(c) has been used as there are equal quantities of Black and Green Tea in this selection and it is considered that there is no essential character. Therefore this item has been classified to the last heading in numerical order within the tariff. GIR 5(B) has been used to identify the type of packaging: a box of 90 assorted tea bags. GIR 6 has been used to classify the goods to subheading level, 090230, black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg. Also classified in accordance with: HSENs to 0902