Information for ruling 600008171
This section is Advance Tariff Ruling
- Start date
- 09 Aug 2023
- Expiry date
- 08 Aug 2026
- Commodity code
- 1905905500 (opens in new tab)
- Description
- Khatta Meetha. A ready to eat sweet and sour savoury Indian snack containing rice flakes, vegetable oil, sugar powder, gram pulse, peanut, lentil, green peas, spices and condiments. Packaged in a 200 gram plastic pouch.
- Keywords
-
- SAVOURY
- FOR HUMAN CONSUMPTION
- PUT UP FOR RETAIL SALE
- IN PACKS
- EXTRUDED
- SNACKFOODS
- 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: General Interpretative Rules (GIR)S: GIR 1 has been used to classify this product by the terms of heading 1905 - bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. GIR 5(B) has been used to identify the type of packaging: 200 grams plastic pouch. GIR 6 has been used to classify the goods to subheading level 190590 - other than elsewhere specified 8 DIGIT CODE: 19059055 - extruded or expanded products, savoury or salted. Also classified in accordance with:- Chapter 19 Note 2 (B)2 refers HSEN Explanatory Note (A) (15) to Heading 1905 refers