Information for ruling 600010062
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2024
- Expiry date
- 11 Mar 2027
- Commodity code
- 1206009100 (opens in new tab)
- Description
- Sunflower seed hearts. 100% Sunflower seed hearts, the seeds are for feeding of wild garden birds. Comprises of de-hulled (shelled) sunflower seeds which are broken and unbroken in the hulling process. The end consumer places the sunflower hearts in a bird seed feeder, or bird feeding table, or on the ground to attract a variety of wild garden birds. The sunflower seed hearts are packed in a range of sizes from 600g to 12.6kg in printed film bags, for retail sale.
- Keywords
-
- SEEDS
- SUNFLOWER SEEDS
- PUT UP FOR RETAIL SALE
- DRIED
- BIRD FOODS
- SHELLED, NUTS
- HULLED
- 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: 1206 - Sunflower seeds, whether or not broken. GIR 5b has been used to identify the type of packaging: sizes from 600g to 12.6kg packaged in printed film bags. 8 – Digit code: 12060091 - Other than for sowing, Other than shelled; in grey and white striped shell. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) to heading: 12.06 – 1206 00. Combined Nomenclature Explanatory Note CNEN to heading: 120600 – 120600 91