Information for ruling 600012247
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2025
- Expiry date
- 21 Jan 2028
- Commodity code
- 0811909590 (opens in new tab)
- Description
- Frozen whole blueberries (Cyanococcus) with nothing added. In their natural form, not crushed nor sliced. The blueberries are picked, washed, frozen and packed into bulk bins before being packed into printed retail bags of between 300g to 1kg
- Keywords
-
- NO ADDED SUGAR
- FROZEN
- WHOLE
- FRUIT
- FOR HUMAN CONSUMPTION
- BLUEBERRY
- 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 0811 - fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify to subheading level 081190 - other than elsewhere specified 8 digit code 08119095 - other than containing added sugar or other sweetening matter; other than elsewhere specified. 10 digit code - 0811909590 - other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 0811