Information for ruling 600010295
This section is Advance Tariff Ruling
- Start date
- 30 Apr 2024
- Expiry date
- 29 Apr 2027
- Commodity code
- 2005998098 (opens in new tab)
- Description
- Garlic puree used as a food ingredient in cooking, Fresh garlic cloves are pureed and small amounts of salt, citric acid and lactic acid are added. The product has not been subjected to any heat treatment and is ready for immediate use. Packaged in 1kg plastic tubs.
- Keywords
-
- CITRIC ACID
- GARLIC
- FOR COOKING
- LACTIC ACID
- SALT
- AS PUREE
- 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 5b has been used to identify the type of packaging - 1kg plastic tub GIR 6 has been used to classify this product to subheading level 200599 - Other vegetables and mixtures of vegetables; other than Bamboo shoots 8 Digit Code 20059980 - Other than elsewhere specified within this subheading 10 Digit Code 2005998098 - Other than Turnips (Brassica rapa spp. Rapa); other than Peppers of the Capsicum species (sweet) Also classified in accordance with: Chapter note 1(a) to Chapter 20 Chapter note 3 to Chapter 20 Harmonized System Explanatory Notes (HSEN)s to Heading 2005