Information for ruling 600010982
This section is Advance Tariff Ruling
- Start date
- 02 Aug 2024
- Expiry date
- 01 Aug 2027
- Commodity code
- 1901909990 (opens in new tab)
- Description
- Plantain Fufu Flour is an odourless mix of dry powder with a light yellow appearance. It is packaged in plastic, inside a cardboard box 680g. Ingredients List: Potato Granules Cassava Flour Plantain Flour E100 Mix one part of Plantain Fufu flour to two parts water and cook thoroughly.
- Keywords
-
- AS FLOUR
- FOOD PREPARATION OF FLOUR
- FLOUR
- AS POWDER
- PLANTAINS
- 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)) General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 1901: Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5B – has been used to identify the type of packaging. GIR 6 - has been used to classify the goods to subheading level 190190: Other than Preparations suitable for infants or young children, put up for retail sale; Other than Mixes and doughs for the preparation of bakers' wares of heading 1905 8 Digit code 19019099: Other than elsewhere specified or included. 10Digit code 1901909990: Other than elsewhere specified or included Also classified in accordance with: Chapter note 1 (b) to Chapter 11 Harmonised System Explanatory Notes (HSENs) to heading 1901 HSENs General Note to Chapter 19 HSENs Note to Chapter 11.