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Information for ruling 600010612

This section is Advance Tariff Ruling

Start date
08 Aug 2024
Expiry date
07 Aug 2027
Description
Bramley apple sauce. The sample received is 180g, it is in a glass jar with a screw on metal lid. The apple sauce has a smooth consistency with soft lumps of apple with traces of spices throughout. Ingredients include: Bramley Apples , Raw Cane Sugar, Cider Vinegar, Concentrated Lemon Juice, Cinnamon, Nutmeg. It is labelled and packaged, then put up for retail sale.
Keywords
  • CINNAMON
  • CIDER VINEGAR
  • CANE SUGAR
  • FOR HUMAN CONSUMPTION
  • PUT UP FOR RETAIL SALE
  • APPLES
  • GLASS JAR
  • LEMON JUICE
  • NUTMEGS
  • ACETIC ACID
  • IN JARS
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: Glass jar with screw on metal lid GIR 6 - Has been used to classify the goods to subheading level 200899: Other than elsewhere specified. 8 DIGIT CODE 20089967: Not containing added spirit; Containing added sugar, in immediate packings of a net content not exceeding 1 kg; Other than ginger; Other than tropical fruit. 10 DIGIT CODE 2008996799: Other than flaked or powdered, whether or not containing starch; Other than figs. Also classified in accordance with: Chapter 20 additional note 3 Harmonised System Explanatory Notes (HSEN) to chapter 20 general note 1 Harmonised System Explanatory Notes (HSEN) to heading 2008