Information for ruling 600005328
This section is Advance Tariff Ruling
- Start date
- 09 Feb 2023
- Expiry date
- 08 Feb 2026
- Commodity code
- 1902301080 (opens in new tab)
- Description
- Short cut wheat noodles with pea protein A dry wheat noodle for boiling, 2-4cm long. Ingredients: wheat, pea protein and salt. The ingredients have been mixed, steamed and then industrially dried. Put up for retail sale in a polythene bag, in box.
- Keywords
-
- WHEAT FLOUR
- VEGETABLE PROTEIN SUBSTANCES
- PUT UP FOR RETAIL SALE
- DRIED
- PEAS
- NOODLES
- STARCHES
- 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 1902 - Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared GIR 5b has been used to identify the type of packaging - polythene bag, in box. GIR 6 has been used to classify the goods to subheading level 190230 – Other pasta 8 Digit Code 19023010 - Dried 10 Digit Code 1902301080 – Other than elsewhere specified within the heading Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1902 refers