Information for ruling 600011775
This section is Advance Tariff Ruling
- Start date
- 03 Dec 2024
- Expiry date
- 02 Dec 2027
- Commodity code
- 0812909820 (opens in new tab)
- Description
- Communited Lemons made from whole, mature lemons (Citrus limon) only. The material is used as an ingredient in soft drinks; it is for industrial use only. Product is stored in steel drums with a capacity of 230kg, Microbiological stability shall be ensured over life by pasteurisation and preservation with sulphur dioxide. Sodium metabisulphite must be added to the product for preservation effect. Brix (Refract. 20ºC) tolerance is 27.3 to 28.7. Product contains no added sugars during the manufacture process.
- Keywords
-
- LEMONS
- OILS
- COMMINUTED
- UNSUITABLE FOR CONSUMPTION
- 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 0812 - Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption GIR 5 b has been used to identify the type of packaging - steel drums with a capacity of 230kg. GIR 6 has been used to classify the goods to subheading level 081290 – Other than cherries 8 Digit Code 08129098 – Other than elsewhere specified 10 Digit Code 0812909820 - Other citrusfruit, comminuted Also classified in accordance with: Chapter 8 Note 4 Harmonised System Explanatory Notes (HSENs) to 0812 refers