Information for ruling 600007009
This section is Advance Tariff Ruling
- Start date
- 12 Jun 2023
- Expiry date
- 11 Jun 2026
- Commodity code
- 1104129000 (opens in new tab)
- Description
- Product is 500g of 100% wholegrain flaked oats. The oats are put through a process of cleaning, hulling and various screening machines. The oats are kilned using heat in the form of steam to eliminate enzymatic activity that could cause rancidity, before they are rolled and packed for retail. They are considered raw and are intended for human consumption as an ingredient or to be cooked with water or milk. Packaged in a plastic bag (containing 500g oats) or food safe metal container (containing 500g oats).
- Keywords
-
- FLAKED
- OATS
- RAW OATS
- HULLED
- AS FLAKES
- ROLLED, CEREALS
- 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 of 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 1104 - Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground GIR 5 b - has been used to identify the type of packaging as 500g in a metal tin or a plastic bag GIR 6 - has been used to classify the goods to subheading level 110412 Rolled or flaked grains; of oats 8 Digit Code 11041290 Flaked Also classified in accordance with: Chapter note 1b to chapter 10 Chapter note 2 to chapter 11 The Harmonized System Explanatory Notes (HSENs) to heading 1104 including note (1)