Information for ruling 600009481
This section is Advance Tariff Ruling
- Start date
- 30 Jan 2024
- Expiry date
- 29 Jan 2027
- Commodity code
- 2008996799 (opens in new tab)
- Description
- Product is a pouch of bite sized banana pieces that are coated in peanut butter. They are frozen and will be stored in the freezer. Packaged in a pouch that contains 172 grams of product. The ingredients are: Banana (69%) (banana, antioxidant: ascorbic acid, citric acid). Peanut Butter ((24%) (Peanuts, Cane Sugar, Palm Oil, Salt)), Cocoa Butter, Natural Flavourings.
- Keywords
-
- BANANAS
- PEANUT BUTTER
- COATED
- CONTAINING ADDED SUGAR
- FROZEN BANANA
- PEANUTS
- FROZEN
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. GIR 3B - has been used as the banana is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as packaged in a pouch and having a weight of 172g. GIR 6 - has been used to classify the goods to subheading level 200899 Other, including mixtures other than those of subheading 200819; other than elsewhere specified 8 Digit Code 20089967 Not containing added spirit; Containing added sugar, in immediate packings of a net content not exceeding 1kg; Other than ginger or tropical fruit 10 Digit Code 2008996799 Other than flaked or powdered, whether or not containing starch and figs. Also classified in accordance with: Additional chapter notes 3 and 7 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to heading 2008