Information for ruling 600008827
This section is Advance Tariff Ruling
- Start date
- 15 Feb 2024
- Expiry date
- 14 Feb 2027
- Commodity code
- 1211908690 (opens in new tab)
- Description
- 100% dried hemp flowers (Cannabis Sativa L.) to be used for vaporisation or making infusions / tea. They are packaged in 1kg plastic bags and are for sale to businesses. THC: 0.11%
- Keywords
-
- FOR TEA PREPARATION
- HERBAL INFUSIONS
- FLOWERS, PARTS OF PLANTS
- VAPORISATION
- HEMP
- DRIED
- 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: GIR 1 - Has been used to classify this product by the terms of heading 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered GIR 5 (b) - Has been used to identify the type of packaging – 1kg plastic bags GIR 6 - Has been used to classify the goods to subheading level 121190 Other than previously specified in the heading 8 Digit Code 12119086 Other than Tonquin beans 10 Digit Code 1211908690 Other than previously specified in the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to Chapter 12 refers Harmonised System Explanatory Notes (HSENs) to Heading 1211 refers