Ackees, fruits produced in Jamaica, packaged in cans/tins.
Ingredients include Ackees, water and salt.
Keywords
PUT UP FOR RETAIL SALE
IN TINS
EDIBLE
IN WATER
WITH SALT
TINS, PACKAGING
FRUITS
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 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 identify the type of packaging
GIR 6 has been used to classify the goods to subheading level 200899: Other, including mixtures other than those of subheading 200819; Other than Palm hearts; Other than Cranberries (vaccinium macrocarpon, vaccinium oxycoccos); lingonberries (vaccinium vitis-idaea); Other than Mixtures
8-Digit Code 20089967: Not containing added spirit; Containing added sugar, in immediate packings of a net content not exceeding 1 kg; Other than Ginger; Other than Tropical fruit
10-Digit Code 2008996799: Other than Flaked or powdered, whether or not containing starch; Other than Figs
Also classified in accordance with:
Additional chapter notes 3 to Chapter 20
The Harmonised System Explanatory Notes (HSENs) to heading 2008