Information for ruling 600009340
This section is Advance Tariff Ruling
- Start date
- 06 Dec 2023
- Expiry date
- 05 Dec 2026
- Commodity code
- 2007993970 (opens in new tab)
- Description
- Tamarind Concentrate used used as a sweet/souring agent in sauces, ketchups, chutneys, Indian, Thai & oriental recipes.
- Keywords
-
- TROPICAL FRUIT
- COOKED
- TAMARINDS
- FRUIT PREPARATIONS
- FRUIT PUREES
- CONCENTRATED
- FOR COOKING
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2007: Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweeten-ing matter GIR 6 Has been used to classify this product by the terms of heading 200799: Other than homogenised preparations, other than citrus fruits 8 Digit code 20079939: With a sugar content exceeding 30% by weight, other than elsewhere specified within this subheading 10 Digit code 2007993970:Containing less than 70% by weight of sugar Also classified in accordance with: Additional note 2 to chapter 16 Harmonised System Explanatory Notes to heading 2007