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Information for ruling 600003739

This section is Advance Tariff Ruling

Start date
20 May 2022
Expiry date
19 May 2025
Description
Savoury snack mix which is ready to eat and packaged in 200g bags. The snack mix has a sweet and sour taste and a crispy and soft texture. It is a mixture of noodles, rice flakes, lentils, peanuts, chickpeas, peas and spices. Ingredients: Edible Vegetable Oil (Palmolein Oil and or Cotton Seed Oil), Rice Flakes, Sugar, Gram Flour, Whole Lentils, Split Chickpea, Peanuts, Green Peas, Tapioca, Dehydrated Potato Flakes, Dew Bean Flour(Moth Flour), Tapioca Starch, Iodised Salt, Turmeric (Colouring and Spices), Bishop’s Seed, Black Salt, Cinnamon, Acidity Regulator (INS 330).
Keywords
PEANUTS LENTILS SUGARS VEGETABLE FATS, OILS, AND EXTRACTS CHICKPEAS READY TO EAT GREEN PEAS SAVOURY SNACKFOODS MIXTURES OF SPICES
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)). GIR 1 has been used to classify this product by the terms of heading 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products GIR 5b has been used to identify the type of packaging – plastic packets GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 Digit Code 19059055 - Other than Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Extruded or expanded products, savoury or salted. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to heading 1905 Note A refers