Information for ruling 600012944
This section is Advance Tariff Ruling
- Start date
- 06 May 2025
- Expiry date
- 05 May 2028
- Commodity code
- 2005998094 (opens in new tab)
- Description
- Whole cherry peppers stuffed with cream cheese. Peppers are light red to dark red in appearance. Preserved in oil and packaged in 1.9kg tubs.
- Keywords
-
- PEPPER
- CHEESE
- SUNFLOWER OIL
- SWEET PEPPERS
- SUGARS
- FOOD PREPARATION
- CAPSICUM
- STUFFED
- VEGETABLES
- SPICES AND HERBS
- 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 5B has been used to identify the type of packaging: 1.9KG tubs. GIR 6 has been used to classify the goods to subheading level 200599 - Other vegetables and mixtures of vegetables; Other than bamboo shots 8 Digit Code 20059980 - Other than elsewhere specified in this heading 10 Digit Code 2005998094 - Peppers of the capsicum species (sweet) Also classified in accordance with: Harmonised System Explanatory Notes to heading 2005 WCO opinions 220599/1