Information for ruling 600015628
This section is Advance Tariff Ruling
- Start date
- 23 Apr 2026
- Expiry date
- 22 Apr 2029
- Commodity code
- 2002109000 (opens in new tab)
- Description
- The product is sliced whole tomato crisps that are vacuum‑fried in rapeseed oil. They are packaged in 2.0 lb vacuum‑packed aluminium foil bags bags, with six bags per carton. Fresh tomatoes are tested, washed, sliced, steam‑disinfected and IQF frozen, then lightly coated in a tapioca starch solution and vacuum‑fried at low temperature in rapeseed oil, preserving the tomato’s colour and shape. Excess oil is removed by centrifugation before the products are quality‑checked, metal‑detected and vacuum‑packed in aluminium foil bags within outer cartons. Ingredients list: Tomato, Non – hydrogenated canola oil, Tapioca starch, Sea salt.
- Keywords
-
- RAPESEED OIL
- FOOD PREPARATION
- FRIED
- VACUUM FRIED
- SLICED
- TAPIOCA
- TOMATOES
- SALT
- 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 2002 - Tomatoes prepared or preserved otherwise than by vinegar or acetic acid GIR 5B - has been used to identify the type of packaging: 2.0lb aluminium foil vacuum-sealed bags x 6 per carton GIR 6 - has been used to classify the goods to subheading level 200210 - Tomatoes, whole or in pieces 8-digit code - 20021090 - Other than peeled Also classified in accordance with: Harmonised System Explanatory Notes to Heading to 2002