Information for ruling 600005959
This section is Advance Tariff Ruling
- Start date
- 20 Apr 2023
- Expiry date
- 19 Apr 2026
- Commodity code
- 1904103000 (opens in new tab)
- Description
- Brown crisp rice. The ingredients are blended and the rice flour is then extruded to form spherical shapes and flavoured with honey and sea salt. The product is cooked during the extrusion process. Intended to be used as an ingredient in products such as protein bars, energy bars and ready to eat cereals. The product is sweet in taste but could also be used in savoury applications. Packaged in a 50 lb. corrugated box with food grade poly bag and a 775 lb. corrugated tote with food grade poly bag. Ingredients: whole grain brown rice flour, organic honey, sea salt.
- Keywords
-
- BROWN RICE
- RICE
- EXTRUDED
- HONEY
- SEA SALT
- 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 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 5b has been used to identify the type of packaging – poly bag within a corrugated box or corrugated tote GIR 6 has been used to classify the goods to subheading level 190410 - Prepared foods obtained by the swelling or roasting of cereals or cereal products 8 Digit Code 19041030 – obtained from rice Also classified in accordance with: Chapter note 4 Harmonized system explanatory notes (HSEN) to heading 1904 Note A