Information for ruling 600013130
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2025
- Expiry date
- 12 Jun 2028
- Commodity code
- 2008939180 (opens in new tab)
- Description
- Product is a 1.36kg pouch of whole dried cranberries. They are made from cranberries, sugar and sunflower oil. They are dried and go through osmotic dehydration. The cranberries do not have any visible sugar crystals on them but contain added sugar. The cranberries are intended to be eaten immediately or added to breakfast cereals, salads or as an ingredient for baking.
- Keywords
-
- CRANBERRIES
- READY TO EAT
- CONTAINING ADDED SUGAR
- FOR HUMAN CONSUMPTION
- DRIED
- IN BULK
- DRIED FRUITS
- 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 of 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 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 type of packaging as in a 1.36kg pouch. GIR 6 - has been used to classify the goods to subheading level 200893 Other, including mixtures other than those of subheading 200819; Cranberries (vaccinium macrocarpon, vaccinium oxycoccos); lingonberries (vaccinium vitis-idaea). 8 Digit Code 20089391 Not containing added spirit; Containing added sugar, in immediate packings of a net content exceeding 1kg. 10 Digit Code 2008939180 Other than flaked or powdered, whether or not containing starch or sweetened dried cranberries, excluding packing alone as processing, for the manufacture of products of food industries. Also classified in accordance with: Additional chapter note 3 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to chapter 8 general notes The Harmonized System Explanatory Notes (HSENs) to heading 2008 including note (10)