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This section is Advance Tariff Ruling Information for ruling 600016970
- Start date
- 29 Sep 2026
- Expiry date
- 28 Sep 2029
- Commodity code
- 2008996799 (opens in new tab)
- Description
- Banana based puree gel produced also containing lemon juice, salt, and date syrup. Not cooked, hot-fill pasteurised in a screw top pouch intended for direct consumption. Presented for retail sale.
- Keywords
-
- BANANAS
- AS PUREE
- DATES
- LEMON JUICE
- CONTAINING ADDED SUGAR
- POUCHES
- 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 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 determine the packaging - 70g Screw Top Pouches GIR 6 has been used to classify this product to sub-heading level 200899 - Other, including mixtures other than those of 2008 19; other than Palm hearts, other than cranberries; lingonberries, other than mixtures 8 Digit Code 20089967 - Not containing added spirit; Containing added sugar, in immediate packings of a net content not exceeding 1kg; Other than ginger, other than tropical fruit 10 Digit Code 2008996799 - Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Note (HSEN) to 2008 Chapter Note 5 to Chapter 20 Additional Chapter Note 7 to Chapter 20