Information for ruling 600010823
This section is Advance Tariff Ruling
- Start date
- 07 Oct 2024
- Expiry date
- 06 Oct 2027
- Commodity code
- 2008939120 (opens in new tab)
- Description
- The cranberries have been infused with cane sugar and dried using a heated air dehydration method. The cranberries are ready to be consumed or can be added to meals. Packaged in a 1.36kg plastic bag. Ingredients: Cranberries, cane sugar, sunflower oil.
- Keywords
-
- DRIED FRUITS
- CRANBERRIES
- DEHYDRATED
- READY TO EAT
- SUGAR SYRUPS
- SUGARS
- SUNFLOWER OIL
- 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)) Classification has been determined in accordance with the following:- General Interpretative Rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 0813 - fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter GIR 5 (b) - has been used to identify the type of packaging – Packaged in a 1.36kg plastic bag. GIR 6 - Has been used to classify this product by the terms of heading 200893 – Other, including mixtures other than those of subheading 2008 19, Cranberries (vaccinium macrocarpon, vaccinium oxycoccos); lingonberries (vaccinium vitis-idaea) 8 digit Code 20089391 – Not containing added spirit, Containing added sugar, in immediate packings of a net content exceeding 1 kg 10 digit Code 2008939120 – Sweetened dried cranberries, excluding packing alone as processing, for the manufacture of products of food processing industries Also classified in accordance with: Harmonised System Explanatory to Chapter 20 heading 2008 Note (3) Harmonised System Explanatory to Chapter 8 Note 3 (b)