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This section is Advance Tariff Ruling Information for ruling 600015705
- Start date
- 17 Jul 2026
- Expiry date
- 16 Jul 2029
- Commodity code
- 0902100000 (opens in new tab)
- Description
- A pack of tea bags. The item consists of two individual packs of green tea and a complimentary spoon. One of the packs contains twenty tagged tea bags each containing 1.75g of peppermint green tea with mint flavour. The ingredients include green tea, mint leaves, and natural mint flavouring. The second pack contains twenty tagged tea bags each having 1.75g of green tea. A complimentary spoon is included with the green tea, made from stainless steel with a mirror polished scoop and a satin polished handle. The tea bag is placed in hot water, allowed to brew producing a hot tea drink. The two individual tea packs are combined into one retail sleeve overwrapped in cellophane.
- Keywords
-
- PEPPERMINT
- NATURAL FLAVOURING
- LEAVES
- GREEN TEA EXTRACT
- FOR TEA PREPARATION
- MINT
- BAGS
- 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 (GIRS): GIR 1 - Has been used to classify this product by the terms of heading 0902 - Tea, whether or not flavoured. GIR 3b - Has been used as the green tea is considered to be the essential character of the items. GIR 5b - Has been used to identify the type of packaging - Retail sleeve overwrapped in cellophane. GIR 6 - Has been used to classify the goods to subheading level 090210 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg. Also classified in accordance with: The Harmonized System Explanatory Notes (HSEN's) notes to heading 0902.