Information for ruling 600009799
This section is Advance Tariff Ruling
- Start date
- 08 Feb 2024
- Expiry date
- 07 Feb 2027
- Commodity code
- 1212210000 (opens in new tab)
- Description
- Product is 100% natural dried seaweed for human consumption, used as a raw material for making sushi. The seaweed is washed and dried at 160-350°C for approximately 5 seconds, it is then cooled and packaged in plastic bags. Available in various quantities.
- Keywords
-
- WASHED
- SEAWEED
- FOOD PREPARATION
- FOR HUMAN CONSUMPTION
- DRIED
- 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)). General interpretative rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1212: locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included GIR 5(b) has been used to identify the type of packaging: in a plastic bag GIR 6 has been used to classify the goods to subheading level 121221: seaweeds and other algae; fit for human consumption Also classified in accordance with: Harmonised System Explanatory Notes (HSEN)s to heading 1212