Information for ruling 600012375
This section is Advance Tariff Ruling
- Start date
- 05 Mar 2025
- Expiry date
- 04 Mar 2028
- Commodity code
- 2008207900 (opens in new tab)
- Description
- Pineapple slices in pineapple juice. These are packaged in a tin, the net weight is 432 grams. Ingredients: Pineapple, pineapple juice, citric acid.
- Keywords
-
- SUGAR
- FOOD PREPARATION
- FRUIT
- AS SLICES
- PINEAPPLES
- IN TINS
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2008: Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 200820: Pineapples, not containing added spirit, containing added sugar, in immediate packings of a net content not exceeding 1 kg 8 Digit code 2008207900:Other than with a sugar content exceeding 19% by weight Also classified in accordance with: Additional note 3 to heading 2008 Harmonised System Explanatory Notes to heading 2008