Information for ruling 600005976
This section is Advance Tariff Ruling
- Start date
- 01 Mar 2023
- Expiry date
- 28 Feb 2026
- Commodity code
- 2008999190 (opens in new tab)
- Description
- cassava crisps made from cassava root thinly sliced and deep fried with paprika seasoning packaged in 80gm units
- Keywords
-
- SEASONED
- AS SLICES
- FRIED
- PAPRIKA
- EDIBLE ROOTS AND TUBERS
- FOR HUMAN CONSUMPTION
- 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)). General Interpretative Rules (GIR)s GIR 1 has been used to classify this product by the terms of heading 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5b has been used to identify the type of packaging - in 80gm units GIR 6 has been used to classify the goods to subheading level 200899 - Other, including mixtures other than those of subheading 2008 19; Other than elsewhere specified 8 digit code 20089991 - Yams, sweet potatoes and similar edible parts of plants, containing 5% or more by weight of starch 10 digit code 2008999190 - Other than Chinese water chestnuts (Eleocharis dulcis or Eleocharis tuberosa) peeled, washed, blanched, chilled and individually quick-frozen for use in the manufacture of products of food industry for treatment other than simple repacking Also classified in accordance with: HSEN to chapter 20 HSEN to 2008 HSEN to chapter 7