Back

This section is Advance Tariff Ruling Information for ruling 600015966

Start date: 03 Jul 2026
Expiry date: 02 Jul 2029
Commodity code: 2001100090 (opens in new tab)
Description: Crispy Sliced Gherkins with Pickle Flavour Breadcrumbs Cooked and frozen Packaging: in plastic Bags/outer box
Keywords: PICKLES

GHERKINS

FROZEN

BREADCRUMBS

COOKED

VINEGAR
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 2001 - Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid GIR3b has been used as the gherkin is considered to be the essential character GIR 5b has been used to identify the type of packaging – in plastic Bags/outer box GIR 6 has been used to classify the goods to subheading level 200110 – Cucumbers and gherkins 10 digit code 2001100090 – Gherkins Also classified in accordance with: Chapter 20 notes 1 & 3 Chapter 20 additional note 1 HSEN to chapter 7 HSEN to 2001