Back
This section is Advance Tariff Ruling Information for ruling 600016791
- Start date
- 29 Oct 2026
- Expiry date
- 28 Oct 2029
- Commodity code
- 1106309080 (opens in new tab)
- Description
- A powdered fruit product consisting solely of 100% soursop (Annona muricata) grown in Venezuela. It is produced by cutting and dehydrating the fresh fruit, followed by grinding into a powder. The particle size is such that at least 95% by weight passes through a woven metal wire sieve with a mesh size of 2 mm. No other ingredients are added. The product is intended for use in smoothies, milkshakes and similar beverage preparations. It is packaged for retail sale in heat-sealed pouches of 250g, 500g and 1kg.
- Keywords
-
- FRUITS
- GROUND
- PUT UP FOR RETAIL SALE
- AS POWDER
- FLOUR
- DRIED
- 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 1106 - Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8. GIR 5B Has been used identify the type of packaging: heat-sealed pouches. GIR 6 Has been used to classify this product by the terms of heading 110630 - Of the products of chapter 8. 8 Digit code 11063090 - Other than of banana. 10 Digit code 1106309080 - Other than elsewhere specified. Also classified in accordance with: Chapter 11 Additional Note 1 Harmonised System Explanatory Notes to heading 1106