Information for ruling 600011210
This section is Advance Tariff Ruling
- Start date
- 01 Nov 2024
- Expiry date
- 31 Oct 2027
- Commodity code
- 0710809580 (opens in new tab)
- Description
- Frozen lemongrass of the Cymbopogon citratus species, used in cooking, washed and quick frozen at -25°C to -35°C. It is not ready to eat and needs further cooking
- Keywords
-
- INDIVIDUAL QUICK FREEZING
- HERBS
- LEMON GRASS
- VEGETABLES
- FROZEN
- 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 0710, vegetables (uncooked or cooked by steaming or boiling in water), frozen: GIR 6 has been used to classify the goods to subheading level, 071080, other vegetables 8 digit code: 07108095, other than elsewhere specified in this chapter. 10 digit code: 0710809580, other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes (HSEN’s) to heading 0710