Information for ruling 600012200
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2025
- Expiry date
- 26 Jan 2028
- Commodity code
- 0803909000 (opens in new tab)
- Description
- This product is produced from bananas (Cavendish) which are peeled, cut into slices which are manually selected before freeze drying and packaged. Can be consumed directly as snacks or in mixtures with other components.
- Keywords
-
- BANANAS
- DEHYDRATED
- FRUITS
- CUT
- AS SLICES
- PEELED
- SLICED
- FOR HUMAN CONSUMPTION
- FREEZE-DRIED
- DRIED
- 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 0803 - Bananas, including plantains, fresh or dried GIR 6 has been used to classify the goods to subheading level 080390 - Other 8 Digit Code 08039090 – dried bananas Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 0803