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Information for ruling 600011719

This section is Advance Tariff Ruling

Start date
25 Nov 2024
Expiry date
24 Nov 2027
Description
Dehydrated Shallot Granules 1-3mm Used as a food ingredient. Dehydrated shallots, (part of the onion family) that have been peeled, sliced, dehydrated and cut down into a 1-3mm cut size. Packaged in 20kg paper bags with plastic inner liners
Keywords
  • DEHYDRATED
  • VEGETABLES
  • SHALLOTS
  • AS GRANULES
  • SLICED
  • FRESH
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 0712 - Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared GIR 5 b has been used to identify the type of packaging - 20kg paper bags with plastic inner liners. GIR 6 has been used to classify the goods to subheading level 071220 - Onions Also classified in accordance with: Chapter 7 Note 3 Harmonised System Explanatory Notes (HSENs) to 0712 refers