Skip to main content
Back

Information for ruling 600010412

This section is Advance Tariff Ruling

Start date
13 Jun 2024
Expiry date
12 Jun 2027
Description
A lime pickle for human consumption as a complement for adding to foods, consisting of lime, water, salt, mustard oil, red chilli powder, fenugreek seed, mustard seed, mustard powder, turmeric powder, black salt, coriander powder, carom seed and cinnamon powder. Packed in a 300gm glass jar.
Keywords
  • FOR HUMAN CONSUMPTION
  • LIME
  • IN JARS
  • PICKLES
  • PUT UP FOR RETAIL SALE
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 (GIRs): 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 5(b) has been used to identify the type of packaging. Packed in a glass jar. GIR 6 200830 - has been used to classify the goods to subheading level 200830: Citrus fruit 8 Digit Code 20083090 - Not containing added sugar. 10 Digit Code 2008309079 - Other than elsewhere specified. Also classified in accordance with the Harmonised System Explanatory Notes (HSEN) to heading 2008.