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Information for ruling 600015769

This section is Advance Tariff Ruling

Start date
25 Jun 2026
Expiry date
24 Jun 2029
Description
Lion’s mane mushroom powder. Made from the fruiting bodies of lion’s mane (Hericium erinaceus). These are steam sterilised and ground to create a fine powder. The product is ready to eat and can also be used as an ingredient in various recipes. Recommended use: add 4–6g to juice, smoothies, or hot water to make tea. Packaged in 20kg PE and aluminium foil bags, then placed within a cardboard box.
Keywords
  • DRIED
  • AS POWDER
  • PLANTS AND PLANT PRODUCTS
  • MUSHROOMS
  • MUSHROOM POWDER
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 0712 - Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared GIR 5B has been used identify the type of packaging: 20kg bag GIR 6 has been used to classify this product by the terms of heading 071239 - Mushrooms, wood ears (auricularia spp.), jelly fungi (tremella spp.) and truffles; Other than mushrooms of the genus agaricus, Wood ears (auricularia spp.), Jelly fungi (tremella spp.) or Shiitake (lentinus edodes) 10- digit code 0712390039 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes to heading 0712