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This section is Advance Tariff Ruling Information for ruling 600015835
- Start date
- 30 Jul 2026
- Expiry date
- 29 Jul 2029
- Commodity code
- 3002490020 (opens in new tab)
- Description
- Bespoke fungal cultures embedded on pellet 'scaffolds'. The scaffolds are soaked in nutrient media to encourage fungal growth. The fungi used are ectomycorrhizal, meaning they form symbiotic relationships with tree roots, improving the tree's access to water and nutrients from the soil. These pellets are used when planting trees to improve their growth rate and survivability. The species used in this pellet is dependent on which are local to area in which trees are being planted. These belong to a specific list of genera. The pellets are packaged in heat sealed, filtered polypropylene bags of 200, and further into bulk boxes.
- Keywords
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- FOR PLANTS
- FOR TECHNICAL USE
- FOR GROWTH
- FOR PLANTING
- CULTURES OF MICROORGANISMS
- PREPARED CULTURE MEDIA
- WITH TREES
- 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 to Heading 3002 - Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified GIR 5B - has been used to determine the type of packaging. GIR 6 has been used to classify this product to sub-heading level 300249 - Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; other than Vaccines for human medicine or Vaccines for veterinary medicine 10 Digit Code 3002490020 - Cultures of Micro-organisms; other than pathogens or cultures of pathogens Also classified in accordance with: Harmonised System Explanatory Note (HSEN) D(3) to Heading 3002