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This section is Advance Tariff Ruling Information for ruling 600015713
- Start date
- 16 Jul 2026
- Expiry date
- 15 Jul 2029
- Commodity code
- 0902300000 (opens in new tab)
- Description
- Product is a box of 20 sweet pear and plum flavoured black tea tea bags with a complimentary stainless steel spoon. Each tea bag is individually enveloped. It is made from Black tea, Rosehip, Natural prune flavouring, Natural pear flavouring and Natural smoked prune flavouring. The black tea in this product is fermented. The tea bags and spoon are packaged in a outer and inner carton. The tea weighs 30g in total and the spoon weighs 28g.
- Keywords
-
- TEA
- IN BOXES
- FOR HUMAN CONSUMPTION
- WITH SPOON
- PUT UP FOR RETAIL SALE
- OF STAINLESS STEEL
- IN BAGS
- FLAVOURED
- 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 0902 - Tea, whether or not flavoured GIR 3B - has been used as the tea is considered to be the essential character and not the spoon. The black tea is also seen as the essential character over the rosehip. GIR 5b - has been used to identify the type of packaging as in a pack of 20 individually wrapped bags in a carton with a complimentary spoon. GIR 6 - has been used to classify the goods to subheading level 090230 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3kg. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 0902