Information for ruling 600013624
This section is Advance Tariff Ruling
- Start date
- 19 Aug 2025
- Expiry date
- 18 Aug 2028
- Commodity code
- 2008977490 (opens in new tab)
- Description
- Peach & Pear in Juice packed in plastic pot with a heat-sealed lid. The product is then heat treated. It contains the following ingredients: peach, pear, water, apple juice from concentrate, grape juice from concentrate, citric acid, ascorbic acid, and flavouring. The pot weighs 90 grams. Each peach and pear pot are placed in a set of three within a cardboard sleeve; 3 sleeves are then packaged in a cardboard box.
- Keywords
-
- FRUITS
- SUGARS
- CITRIC ACID
- PEACHES
- PEARS
- IN WATER
- MIXTURES OF FRUIT
- 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: 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 5(b) has been used to identify the type of packaging - cardboard box GIR 6 has been used to classify the goods to subheading level 200897 – Other, including mixtures other than those of subheading 2008 19; Mixtures 8 Digit Code: 20089774 – Other than of tropical nuts and tropical fruit, containing by weight 50% or more of tropical nuts; not containing added spirit; containing added sugar; other than in immediate packings of a net content exceeding 1kg; mixtures of fruit in which no single fruit exceeds 50% of the total weight of the fruit; other than of tropical fruit (including mixtures containing by weight 50% or more of tropical nuts and tropical fruit) 10 digit code: 2008977490 - other than containing figs, hazelnuts or pistachios Also classified in accordance with: Chapter 20 additional notes 3 and 7. Harmonised System Explanatory Notes (HSENs) to heading 2008