Information for ruling 600008616
This section is Advance Tariff Ruling
- Start date
- 03 Oct 2023
- Expiry date
- 02 Oct 2026
- Commodity code
- 2005208000 (opens in new tab)
- Description
- Product is a potato and peanut based ready to eat snack. It is a mix of fried shredded potato sticks, edible vegetable oil, peanut, raisins, sugar, curry leaves, chilli powder, edible rock salt, acidity regulator and black pepper. It is packaged in airtight packaging.
- Keywords
-
- FRIED
- PEANUTS
- MIXTURES OF SPICES
- READY TO EAT
- POTATO CRISPS
- POTATOES
- 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 2005 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 GIR 3B - has been used as the potato sticks are considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in airtight packaging. GIR 6 - has been used to classify the goods to subheading level 200520 Potatoes 8 Digit Code 20052080 Other than in the form of flour, meal or flakes; Other than thin slices, fried or baked, whether or not salted of flavoured, in airtight packings suitable for immediate consumption. Also classified in accordance with: Chapter note 3 to chapter 20 The Harmonized System Explanatory Notes (HSENs) to heading 2005