Information for ruling 600009806
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 1105200000 (opens in new tab)
- Description
- Potato pellets, used in the food industry. These have undergone a process which involves mixing of ingredients, extrusion, cooking, shaping and cooling. The are not for immediate consumption, they are to be further processed. Packaged in bulk bags for onward delivery Dehydrated potato Rice flour Potato starch Salt Monoglycerides (non-declarable processing aid)
- Keywords
-
- VEGETABLES
- AS PELLETS
- PELLETS
- WITH STARCH
- RICE FLOUR
- POTATOES
- 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 1105: Flour, meal, powder, flakes, granules and pellets of potatoes GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 110520: Flakes, granules and pellets Also classified in accordance with: Harmonised System Explanatory Notes to heading 1105