Information for ruling 600009080
This section is Advance Tariff Ruling
- Start date
- 25 Oct 2023
- Expiry date
- 24 Oct 2026
- Commodity code
- 1901909990 (opens in new tab)
- Description
- Gluten free coating for food preparations. The ingredients are mixed together and cooked. Packaged in a 10kg bag Ingredients: Corn flour Corn starch Water Salt Raising agent
- Keywords
-
- CORN STARCH
- FOOD PREPARATION OF FLOUR
- WITH SALT
- FOR COATING
- OF WATER
- 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 or chapter of the Goods Classification Table (Reg 3(1)(b)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1901: Malt extract; food preparations of flour, groats, meal, starch or malt extract, not con-taining cocoa or containing less than 40% by weight of cocoa calcu-lated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5b Has been used to identify the packaging GIR 6 Has been used to classify this product by the terms of heading 190190: Other than mixes and doughs for the preparation of bakers wares of heading 1905 8 Digit code 19019099: Other than elsewhere specified 10 Digit code 1901909990: Other than elsewhere specified. Also classified in accordance with: Harmonised System Explanatory Notes heading 1901