Information for ruling 600005577
This section is Advance Tariff Ruling
- Start date
- 27 Jan 2023
- Expiry date
- 26 Jan 2026
- Commodity code
- 1904908000 (opens in new tab)
- Description
- The product is made from Black Barley. This item is parboiled and dried. It is stored at ambient temperatures and has a max life of 18 months. It is fit for human consumption. It is packaged in a carton bag with a liner.
- Keywords
-
- COOKED
- PRECOOKED
- BARLEY
- STEAMED
- WEIGHT < 50 KG
- AS GRAINS
- > 5 KG
- 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 : . 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 1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included GIR 5 (b) - has been used to identify the type of packaging as lined carton bags GIR 6 - has been used to classify the goods to subheading level 190490 Other than elsewhere specified 8 Digit Code – 19049080 Other than obtained from rice Also classified in accordance with: Chapter Note 4 to Chapter 19 Harmonised System Explanatory Notes 1904 (D) Harmonised System Explanatory Notes to Chapter 10