Information for ruling 600011283
This section is Advance Tariff Ruling
- Start date
- 18 Sep 2024
- Expiry date
- 17 Sep 2027
- Commodity code
- 1904901000 (opens in new tab)
- Description
- Rice cakes in a sweet and spicy tomato sauce 350g pot of rice cakes mixed with a homogeneous sweet and spicy tomato sauce. Frozen in a heat sealed retail ready PP plastic pot. Ingredients: Rice Cakes, Water, Tomatoes, Palm Sugar, Tomato Juice, Shaoxing Rice Wine, Miso Paste, Soybean Paste, Soy Sauce, Vegetable Oil, Ginger, Garlic, Rice, Vinegar, Sesame Oil, Sweet Red Chillies, Sugar, Salt, Vinegar, Plant Extracts (Radish, Carrot), Cornflour, Colour: Paprika Extract, Chilli Powder.
- Keywords
-
- SWEET SAUCES
- SPICES AND HERBS
- RICE
- RICE CAKES
- TOMATOES
- FOOD PREPARATION OF CEREAL
- 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 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 5 b has been used to identify the type of packaging – heat sealed PP plastic pot. GIR 6 has been used to classify the goods to subheading level 190490 – Other than elsewhere specified within the heading 8 Digit Code 19049010 – Obtained by rice Also classified in accordance with: Chapter 19 Note 4 Harmonised System Explanatory Notes (HSENs) to 1904 refers