Information for ruling 600010317
This section is Advance Tariff Ruling
- Start date
- 17 Apr 2024
- Expiry date
- 16 Apr 2027
- Commodity code
- 1106209000 (opens in new tab)
- Description
- Cassava flour Use: for baking Packaging: zip lock plastic, weight 1 kg (possible 25 and 50kg)
- Keywords
- MILLED FLOUR MANIOC EDIBLE ROOTS AND TUBERS
- 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 1106 - Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of chapter 8 GIR 5b has been used to identify the type of packaging – zip lock plastic, weight 1 kg GIR 6 has been used to classify the goods to subheading level 110620 – Of sago or of roots or tubers of heading 0714 8 digit code 11062090 - Other than denatured Also classified in accordance with: Chapter 11 additional note 1 HSEN to 1106