Information for ruling 600005326
This section is Advance Tariff Ruling
- Start date
- 12 Jan 2023
- Expiry date
- 11 Jan 2026
- Commodity code
- 2004901000 (opens in new tab)
- Description
- Southern fried mini corn cobs. Sweetcorn (Zea mays) type. Product is coated, cooked and frozen. Ingredients include corn on the cob, wheat flour, cotton seed oil, wheat starch, tapioca starch, ground black pepper, salt, rice flour, onion powder, acidity regulators, yeast extract, garlic powder, dextrose, fennel powder, paprika powder, raising agents, nutmeg powder, yeast, flavourings, wheat gluten and maltodextrin. Packaged in a retail printed bag.
- Keywords
-
- COATED
- FRIED
- FROZEN
- CORN ON THE COB
- WHEAT STARCH
- SWEET CORN
- TAPIOCA
- RICE FLOUR
- BLACK PEPPER
- WHEAT FLOUR
- VEGETABLES
- SPICES AND HERBS
- 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 2004 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 5B has been used to identify the type of packaging: Retail printed bag GIR 6 has been used to classify the goods to subheading level 200490 - Other vegetables and mixtures of vegetables 8 digit code 20049010 - Sweetcorn (Zea mays var. saccharata) Also classified in accordance with: Chapter 20 Note 3 Harmonised System Explanatory Notes to heading 2004