Information for ruling 600008620
This section is Advance Tariff Ruling
- Start date
- 27 Sep 2023
- Expiry date
- 26 Sep 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a Indian savoury patty snack called "Nashta Samosa" which is made from refined wheat flour which is fried so it is crispy and is ready to eat. It is made from Refined Wheat Flour, Edible Vegetable Oil (Palmolein Oil), Split Green Gram, Gram Flour, Potato Flakes, Cashew, Raisins, Sugar, Coriander, Iodised Salt (Edible Common Salt), Chilli (Red Chilli), Dried Ginger, Clove, Nutmeg, Black Pepper, Long Pepper, Cardamom, Asafoetida, Cumin, Mace, Cinnamon, Fennel Seed, Bishop’s Seed, Dry, Mango Powder, Black Salt and Acidity Regulator. They do not contain any sucrose, invert sugar or isoglucose. The patties are not extruded or expanded.
- Keywords
-
- WHEAT FLOUR
- FRIED
- MIXTURES OF SPICES
- READY TO EAT
- PUT UP FOR RETAIL SALE
- BAKERY PRODUCTS
- 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 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 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059080 Other than matzos and communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1905 including (A) and note (15)