Information for ruling 600013577
This section is Advance Tariff Ruling
- Start date
- 18 Jul 2025
- Expiry date
- 17 Jul 2028
- Commodity code
- 2008199320 (opens in new tab)
- Description
- hard, crunchy bar made primarily from roasted pistachio nuts (60%), sugar, and pure honey (3%) Weight: 30g Packaging: Each bar is individually flow-wrapped in plastic and packed into cardboard cartons
- Keywords
-
- PISTACHIOS
- SUGARS AND HONEY
- PLANT BASED
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- ROASTED
- VEGETARIAN
- BARS
- 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 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 GIR3b has been used as the pistachios are considered to be the essential character GIR 5b has been used to identify the type of packaging – Each bar is individually flow-wrapped in plastic and packed into cardboard cartons GIR 6 has been used to classify the goods to subheading level 200819 – Nuts, groundnuts and other seeds, whether or not mixed together; Other than groundnuts, including mixtures; 8 digit code 20081993 - In immediate packings of a net content not exceeding 1 kg; Other than tropical nuts; mixtures containing by weight 50% or more of tropical nuts: Roasted nuts; Almonds and pistachios 10 digit code 2008199320 – Pistachios Also classified in accordance with: Chapter note 1 HSEN to 2008 HSEN to chapter 17