Information for ruling 600009414
This section is Advance Tariff Ruling
- Start date
- 10 Jan 2024
- Expiry date
- 09 Jan 2027
- Commodity code
- 1904901000 (opens in new tab)
- Description
- A 30g cooked preparation of rice in the shape of a rectangle. The product is frozen. The rice is compacted into the rectangular shape. Packaged in an LDPE bag. Ingredients: round grain rice, glutinous rice, soya bean oil, white rice vinegar, cane sugar, salt.
- Keywords
-
- RICE
- RECTANGULAR
- PUT-UP IN PACKINGS
- PRECOOKED
- Justification
- Classification has been determined in accordance with: 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)). General Interpretative Rules (GIR)s: GIR 1 has been used to classify the 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 6 has been used to classify the goods to subheading level 190490 – Other than elsewhere specified or included in the subheading 8-digit code 19049010 – Obtained from rice Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to Chapter 19 Harmonised System Explanatory Notes (HSEN)s to Heading 1904