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Information for ruling 600012421

This section is Advance Tariff Ruling

Start date
26 Feb 2025
Expiry date
25 Feb 2028
Description
A preparation of potatoes. These have been peeled and packed in a tin. The net weight is 560g. Ingredients: Potato, Water, Firming Agent: Calcium Chloride; Antioxidant: Ascorbic Acid.
Keywords
  • VEGETABLES
  • WHOLE
  • FOOD PREPARATION
  • PUT UP FOR RETAIL SALE
  • POTATOES
  • IN TINS
  • OF WATER
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 2005: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 6 has been used to classify this product by the terms of heading 200520: Potatoes 8 Digit code 20052080: Other than thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption Also classified in accordance with: Harmonised System Explanatory Notes to heading 2005