Information for ruling 600009320
This section is Advance Tariff Ruling
- Start date
- 12 Dec 2023
- Expiry date
- 11 Dec 2026
- Commodity code
- 1905905500 (opens in new tab)
- Description
- A light, crispy, savoury snack, ready to eat product. These are available in 3 flavours, Sea salt, Garlic & Herb, Sour cream & Onion. The product, made from tapioca starch, Shiitake mushroom powder, cane sugar, salt, rice bran oil, sea salt, assorted flavourings. Blended together and passed through an extrusion mechanism which gives the crisps a curled shape. The product is baked in ovens; then fried. The various flavourings are added after the frying process. Put up for retail sale in 32g foil packets.
- Keywords
-
- MIXED SEASONING
- CRISPS
- TAPIOCA
- BAKERY PRODUCTS
- EXTRUDED
- SNACKFOODS
- Justification
- 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: 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 5a has been used to identify the specific packaging. GIR 6 has been used to classify the goods to subheading level 190590 – Other; than elsewhere specified in this heading. 8-digit code 19059055 – Other: than Matzos; Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products/ Extruded or expanded products, savoury or salted. Also classified in accordance with: Harmonized System Explanatory Notes (HSEN) to 1905 (15) Combined Nomenclature Explanatory Notes (CNEN) to1905 90 55 refers. Schenker Ruling (Regulation (EEC) No 2454_93