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Information for ruling 600015764

This section is Advance Tariff Ruling

Start date
30 Jun 2026
Expiry date
29 Jun 2029
Description
Mandarin in orange jelly. Ingredients include: water, mandarins, apple juice from concentrate, carrageenan, citric acid, locust bean gum, sodium citrate, calcium lactate, potassium citrate, ascorbic acid, flavouring, capsanthin and carotene. Packed in a 120g plastic pot and sealed with a heat-applied lid.
Keywords
  • CITRUS FRUITS
  • FLAVOURED
  • IN JELLY
  • ORANGE
  • SUGARS
  • MANDARINS
  • FRUIT PREPARATIONS
  • APPLE JUICE
  • FRUITS
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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5B has been used to identify the type of packaging: 120g plastic pots GIR 6 has been used to classify the goods to subheading level 200830 - Citrus fruit 8-digit code 20083075 - Not containing added spirit; Containing added sugar, in immediate packings of a net content not exceeding 1 kg; Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids 10-digit code 2008307590 - Other than elsewhere specified Also classified in accordance with: Chapter 20 Additional Note 3 Harmonised System Explanatory Notes to heading 2008