Information for ruling 600008955
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2023
- Expiry date
- 15 Oct 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Product is a pack of refined wheat flour fried patties called Bhakarwadi. It is a rounded sweet crunchy snack that is ready for immediate consumption. It is made from edible vegetable oil (palmolein oil), refined wheat flour, dew bean flour, sugar, coconut powder, gram flour, Sesame seed, fennel seed, iodised salt (edible common salt), red chilli, black salt, dried ginger, clove, nutmeg, black pepper, long pepper, cardamom, asafoetida, cumin, mace, cinnamon, Acidity regulator (INS 330). It has a sucrose content of 5% or more. It is packaged in a pouch and then put into a corrugated carton
- Keywords
-
- SUCROSE
- WHEAT FLOUR
- FRIED
- MIXTURES OF SPICES
- READY TO EAT
- 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 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 5b - has been used to identify the type of packaging as packed in a pouch in a corrugated carton. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059070 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; 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)