Information for ruling 600008618
This section is Advance Tariff Ruling
- Start date
- 10 Oct 2023
- Expiry date
- 09 Oct 2026
- Commodity code
- 1904103000 (opens in new tab)
- Description
- Product is a spicy snack blend of puffed rice, gram noodles and peanuts. The puffed rice makes up the largest percentage of the mix and therefore has been classified as such. Mix contains: Puffed Rice, Roasted Gram, Mustard Oil, Edible Vegetable Oil (Palmolein Oil and/or Cottonseed Oil), Red Peanut, Dehydrated Potato Flakes, Gram Flour, Dew Bean Flour (Moth Flour), Potato Starch, Tapioca Starch, Iodised Salt (Edible Common Salt), Turmeric (Colouring & Spices), Long pepper, Coriander, Dried Curry Leaves, Cardamom, Fennel Seeds, Mustard Seeds, Chilli (Red Chilli), Clove, Black Pepper, Dry Ginger, Cumin and Nutmeg. The rice and noodles are both puffed or extruded. Product is ready for immediate consumption.
- Keywords
-
- PEANUTS
- MIXTURES OF SPICES
- RICE
- PUFFED RICE
- SNACKFOODS
- NOODLES
- 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)