Ruling: WIS GOODS – Balls – CN 20 – 0% VAT rate

Heading CN 2008 covers – 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.According to the HS Explanatory Notes to CN heading 2008:This heading covers fruit, nuts and other edible parts of plants , whole , in pieces or crushed, including mixtures thereof , prepared or preserved by means other than those referred to in other Chapters or in the preceding headings of this Chapter.It includes , among others:(1) Almonds, groundnuts , areca (or betel) nuts and other nuts, dry- roasted , in oil or fat, whether or not containing or coated with vegetable oil , salt, flavourings , spices or other additives.(…)Considering the above, the goods in question Kulki (…) meet the criteria and have properties for goods covered by CN chapter 20. The classification of the goods was made in accordance with the provisions of the 1st rule of the General rules for the interpretation of the Combined Nomenclature.

Source: sip.lex.pl

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