Information for ruling 600009321
This section is Advance Tariff Ruling
- Start date
- 21 Dec 2023
- Expiry date
- 20 Dec 2026
- Commodity code
- 1515905900 (opens in new tab)
- Description
- Culinary argan oil used for culinary purposes. It is made from Argania spinosa (argania) kernel oil. It is made from extracting the oil from the kernel. It is packaged in 250ml glass bottles.
- Keywords
-
- FOR CULINARY PURPOSES
- OILS
- OIL SEEDS
- IN BOTTLES
- 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 1515: Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. GIR 5 (b) has been used to identify the type of packaging – glass bottle. GIR 6 has been used to classify the goods to subheading level - 151590 other than elsewhere specified within this subheading 8 Digit Code: 15159059 Other oils and their fractions; crude oils; other than for technical or industrial uses other than the manufacture of foodstuffs for human consumption; solid, other; fluid. 10 Digit Code: 1515909900: other than elsewhere within this heading. Also classified in accordance with:- Chapter 15 Additional Note 1 a Harmonized System Explanatory Notes (HSENS) to 1515 note A and B.