Information for ruling 600008176
This section is Advance Tariff Ruling
- Start date
- 04 Sep 2023
- Expiry date
- 03 Sep 2026
- Commodity code
- 1905905500 (opens in new tab)
- Description
- A ready to eat savoury snack. Made from fried spicy blend of potatoes, rice flakes, nuts and pulses. Packaged in 200 grams plastic pouch.
- Keywords
-
- GRAM FLOUR
- NUTS
- POTATOES
- CHICKPEAS
- COTTON SEED OIL
- 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: 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 5B has been used to identify the type of packaging: 200G plastic pouch GIR 6 has been used to classify the goods to subheading level 190590 - Other 8-digit code 190509055 - Extruded or expanded products, savoury or salted Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905