Information for ruling 600011073
This section is Advance Tariff Ruling
- Start date
- 10 Sep 2024
- Expiry date
- 09 Sep 2027
- Commodity code
- 2005208000 (opens in new tab)
- Description
- Spanish style potato based Tortilla, for immediate human consumption. Product resembles a thick pancake/omelette and is yellowish in colour. Product is put up for retail sale in 500g vacuum sealed airtight plastic packs. Ingredients:- Potato, Egg, Onion, Sunflower Oil, Salt, Olive Oil, Acidity Regulator.
- Keywords
-
- COOKED
- ONIONS
- TORTILLA
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- EGGS
- POTATOES
- 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 - 500g vacuum sealed airtight plastic packs. GIR 6 has been used to classify the goods to subheading level 200520 - Potatoes 8 Digit Code 20052080 - Other than in the form of flour, meal or flakes; other than thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption Also classified in accordance with: Chapter 20 Note 3 Harmonised System Explanatory Notes (HSENs) to 2005