Information for ruling 600011809
This section is Advance Tariff Ruling
- Start date
- 22 Jan 2025
- Expiry date
- 21 Jan 2028
- Commodity code
- 1905905500 (opens in new tab)
- Description
- Product is a 100g pack of sweet chilli prawn crackers. These are oriental crackers that have been fried and expanded in hot oil and then dusted in a sweet chilli seasoning. They are made from Tapioca flour, Shrimp (13%),Sugar, Salt, rapeseed oil, Sweet Chilli Seasoning (Sugar, Salt, Natural Flavourings, Maltodextrin (Maize), Hydrolysed Vegetable Protein (Soya), Corn Starch, Palm Oil, Acidity Regulator (Sodium Diacetate, Citric Acid), Colour (Paprika Extract), Smoke Oil, Yeast Extract).
- Keywords
-
- PRAWN
- FRIED
- BAKERS WARES
- TAPIOCA
- FOR HUMAN CONSUMPTION
- FLOUR
- BY EXPANSION
- EXTRUDED
- PRAWNS
- CRACKERS
- 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 of 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 1905 - Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products. GIR 5b - has been used to identify the type of packaging as in 100g packs. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified. 8 Digit Code 19050055 Other than matzos or communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Extruded or expanded products, savoury or salted. Also classified in accordance with: Chapter note 1a to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1905 including note (15)