Information for ruling 600011910
This section is Advance Tariff Ruling
- Start date
- 14 Jan 2025
- Expiry date
- 13 Jan 2028
- Commodity code
- 1904901000 (opens in new tab)
- Description
- Topokki also called Tteokbokki is traditionally a Korean food that can be prepared as a meal or snack. This is a product made from rice cakes and can be seasoned with different flavours. This product is sriracha flavoured. Manufacturing process of the raw material includes: filtering out the stones, refining, washing, soaking and grinding the rice. The rice is then steamed, shaped, cooled dryed and cut into rice cakes
- Keywords
-
- FLAVOURED
- WHITE RICE
- STEAMED
- RICE CAKES
- FOOD PREPARATION OF CEREAL
- FOOD PREPARATION
- RICE
- 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 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