Information for ruling 600008615
This section is Advance Tariff Ruling
- Start date
- 23 Oct 2023
- Expiry date
- 22 Oct 2026
- Commodity code
- 1904103000 (opens in new tab)
- Description
- Product is a savoury snack, blend of crisp gram noodles, puffed rice, gram pulse and peanuts with oval patties. The puffed rice makes up the highest percentage of the mix and therefore will be classified to that. The mix contains Edible Vegetable Oil (Palmolein Oil and/or Cottonseed Oil), Puffed Rice, Chick Pea, peanuts, gram flour, Dew Bean Flour (Moth Flour), Refined Wheat Flour, Rice Flakes, dates, sugar, Iodised Salt (Edible Common Salt), chilli (red chilli), coriander, cumin, dry green chilli, Turmeric (Colouring & Spices), black salt, Dehydrated Vegetable Powder (Garlic), Dry Mango Powder, Dry Cassia Leaves, Cardamom, mace, nutmeg, Asafoetida, Acidity Regulator (INS 330 & INS 296), clove, black pepper, dried ginger, cinnamon. The rice and noodles are both puffed or extruded. Product is ready for immediate consumption.
- Keywords
-
- PEANUTS
- MIXTURES OF SPICES
- PUFFED RICE
- SNACKFOODS
- NOODLES
- READY TO EAT
- RICE
- 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 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 3B - has been used as the puffed rice is considered to be the essential character. 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 to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1904 including note (A)