Information for ruling 600010064
This section is Advance Tariff Ruling
- Start date
- 13 Mar 2024
- Expiry date
- 12 Mar 2027
- Commodity code
- 1202420000 (opens in new tab)
- Description
- Shelled Peanuts Also known as (groundnuts). The purpose of the product is for the feeding of wild garden birds. The product comprises of 100% peanuts there are no other additives included. The nuts are Imported from various countries. The peanuts have been removed from the shells (shelled) and are in their natural form with the skins on, they are not cooked and not further processed. The peanuts are packaged in printed film bags ranging in size in either 400g or 12.6kgs.
- Keywords
-
- FRUITS, NUTS AND PREPARATIONS
- VEGETABLE PRODUCTS
- PEANUTS
- GROUND-NUTS
- SHELLED, NUTS
- BIRDS
- ANIMAL FOODS
- 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 1202 groundnuts, not roasted or otherwise cooked, whether or not shelled or broken. GIR 5 (b) - has been used to identify the type of packaging. Packaged in printed film bags ranging in size from 400g to 12.6kg. GIR 6 - has been used to classify the goods to subheading level 120242 other than seed; shelled, whether or not broken. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN) 1202.42 Combined Nomenclature Explanatory Notes (CNEN) 1202 EC Regulation 446/2009. Amended by EC Regulation 441/2013 Line 72.