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Information for ruling 600015678
This section is Advance Tariff Ruling
- Start date
- 01 Jun 2026
- Expiry date
- 31 May 2029
- Commodity code
- 2007995099 (opens in new tab)
- Description
- The product is a apple and strawberry puree snack. It is packaged in a box of 16x 90g pouches made from PET, aluminium, nylon and PE. The puree is made from Apple, Strawberry, Apple Juice concentrate, Ascorbic acid, Malic Acid and Flavouring. It is fully smooth with no chunks but is not homogenised. Product is cooked to 95°c, cooled to 75°c and then filtered and put into pouches which are then sealed and then sterilised. It is not cooked in a vacuum. Product has over 13% sugars but less than 30%, all from natural sugars, product doesn't contain any artificial sugars or sweeteners.
- Keywords
-
- COOKED
- STRAWBERRIES
- FRUIT PUREES
- FOR HUMAN CONSUMPTION
- FRUITS
- FRUIT PREPARATIONS
- APPLES
- 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 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter GIR 5b - has been used to identify the type of packaging as in 90g poucehes. GIR 6 - has been used to classify the goods to subheading level 200799 Other than homogenised preparations; Other than cutrus fruit. 8 Digit Code 20079950 With a sugar content exceeding 13% but not exceeding 30% by weight 10 Digit Code 2007995099 Other than elsewhere specified; Other than fruit purees obtained by sieving then brought to the boil in a vacuum, the texture and chemical composition of which have not been changed by the heat treatment; Other than elsewhere specified. Also classified in accordance with: Chapter note 5 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to heading 2007