Information for ruling 600009143
This section is Advance Tariff Ruling
- Start date
- 22 Nov 2023
- Expiry date
- 21 Nov 2026
- Commodity code
- 2005700000 (opens in new tab)
- Description
- Product is a Antipasti sharing platter. This platter contains Kalamata Olives with pepperdrop peppers, garlic stuffed olives, chargrilled peppers, taralli (biscuits) and cave aged cheddar cheese. The olives make up the majority of the platter and are not frozen or preserved by vinegar or acetic acid. The platter weighs 232 grams and is ready to eat.
- Keywords
-
- CHEESE
- READY TO EAT
- PUT UP FOR RETAIL SALE
- OLIVES
- IN BRINE
- BAKERY PRODUCTS
- STUFFED
- RED PEPPER
- 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 of 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 3B - has been used as the olives are considered to be the essential character as they make up the largest percentage of the product. GIR 5b - has been used to identify the type of packaging as in a platter with olives, peppers, biscuits and cheddar cheese. GIR 6 - has been used to classify the goods to subheading level 200570 Olives Also classified in accordance with: Chapter note 3 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to heading 2005 including note (1)