Information for ruling 600010572
This section is Advance Tariff Ruling
- Start date
- 18 Jun 2024
- Expiry date
- 17 Jun 2027
- Commodity code
- 2008305590 (opens in new tab)
- Description
- Chinese IQF Mandarins segments Produced from fresh Mandarins, which are cleaned and then the membranes are chemically removed, they are then individually quick frozen These are packed in 10 kg cartons.
- Keywords
-
- MANDARINS
- INDIVIDUAL QUICK FREEZING
- FROZEN
- CONTAINING ADDED SUGAR
- PUT UP FOR RETAIL SALE
- IN SEGMENTS
- DEEP FROZEN
- 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 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 – 10kg cartons GIR 6 has been used to classify the goods to subheading level 200830 – Citrus fruit; not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1 kg 8 Digit Code 20083055 - Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids 10 Digit Code 2008305590 – Other than Comminuted or Flaked or powdered, whether or not containing starch Also classified in accordance with: Chapter 20 Note 1a Chapter 20 Additional Note 3 Harmonised System Explanatory Notes (HSENs) to 2008