Information for ruling 600012235
This section is Advance Tariff Ruling
- Start date
- 11 Feb 2025
- Expiry date
- 10 Feb 2028
- Commodity code
- 2002109000 (opens in new tab)
- Description
- Semi-dried tomatoes. The product is fresh tomatoes (solanum lycopersicon), the fresh product is washed in 3 phases to then be chopped and diced into 10mm pieces. The pieces are then slow semi-dried in ovens at a low temperature (to a moisture content of 75%) They are then cooled and quick frozen. Once frozen the pieces are packed into a 10kg case with a polyethylene bag liner for transport. This product is 100% fresh tomato, no other additives. They are also available as segments. Product is delivered to industrial customers and used as pizza toppings.
- Keywords
-
- DEHYDRATED
- CHOPPED TOMATO
- PRESERVED
- FOOD PREPARATION
- IN BAGS
- FOR COMMERCIAL USE
- TOMATOES
- FREEZE-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 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. GIR 5b - has been used to identify the type of packaging: vacuum packed poly bags, in cardboard boxes for transport. GIR 6 - has been used to classify the goods to subheading level 200210 Tomatoes, whole or in pieces. 8-digit code: Other than peeled. Also classified in accordance with: Harmonised System Explanatory Notes to Heading 2202.