Information for ruling 600009712
This section is Advance Tariff Ruling
- Start date
- 31 Jan 2024
- Expiry date
- 30 Jan 2027
- Commodity code
- 2002908090 (opens in new tab)
- Description
- Frozen Tomatade Food product made for consumption. It is made primarily from tomatoes. This item is oven dried and blended with other ingredients, with a moisture content of 57%. It is stored a frozen temperatures below -18°C. It is packaged in a blue PE bag and then into a white cardboard case. Ingredients: Slow Roasted Tomatoes, Tomato Concentrate, Sunflower Oil, Olive Oil, Salt, Oregano, Sugar, Garlic.
- Keywords
-
- OLIVE OIL
- SUNFLOWER OIL
- SUGARS
- DEEP FROZEN
- GARLIC
- OREGANO
- TOMATOES
- SALTED
- 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 2002 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid GIR3b has been used as the roasted tomato is considered to be the essential character GIR 5b has been used to identify the type of packaging - 5kg PE bag inside cardboard carton and then into a white cardboard case GIR 6 has been used to classify the goods to subheading level 200290 - Other than tomatoes, whole or in pieces 8 Digit Code 20029080 - With a dry matter content of more than 34% by weight 10 Digit Code 2002908090 – Other than Powdered, whether or not containing added sugar, other sweetening matter or starch Also classified in accordance with: Chapter 20 Note 1a Harmonised System Explanatory Notes (HSENs) to 2002 refers