Information for ruling 600015626
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2026
- Expiry date
- 22 Apr 2029
- Commodity code
- 2005998098 (opens in new tab)
- Description
- The product consists of onion crisps made from white and purple onion slices. The onions are vacuum fried in rapeseed oil. The product is packaged in 2.0 lb bags, with six bags per carton. Fresh onions are tested for pesticide residues, thoroughly washed, and sliced before undergoing steam disinfection and rapid cooling. The slices are then individually quick frozen and coated in a light tapioca starch solution to enhance crispiness during frying. They are vacuum‑fried at low temperature in rapeseed oil, which helps preserve their colour, structure, and some nutritional properties. After frying, excess oil is removed, and the finished product is quality‑checked, metal detected, and vacuum‑packed for distribution. Ingredients list: onion, Non – hydrogenated canola oil, tapioca starch, sea salt.
- Keywords
-
- SUNFLOWER OIL
- FOOD PREPARATION
- FRIED
- VACUUM FRIED
- SLICED
- TAPIOCA
- SALT
- ONIONS
- 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: 2.0lb per bag x 6 vacuum-sealed bags per carton 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 10 - Digit Code 2005998098 – Other than carrots; Other than elsewhere specified; Other than elsewhere specified Also classified in accordance with: Chapter 20 Note 3