Information for ruling 600012196
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2025
- Expiry date
- 20 Feb 2028
- Commodity code
- 2008999190 (opens in new tab)
- Description
- Product is 1 oz, 2.5oz and 5oz packs of salted cassava crisps. The crisps care made from cassava, Non-Hydrogenated vegetable palm olein and salt and are dried and then fried. They are not frozen and should be stored on a shelf in a cool dry place. The starch content is over 5%. Product is ready to eat.
- Keywords
-
- VEGETABLE PRODUCTS
- CRISPS
- WITH STARCH
- DRIED
- WITH SALT
- CASSAVA
- FRIED
- EDIBLE ROOTS AND TUBERS
- FOR HUMAN CONSUMPTION
- 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 2008 - Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included GIR 5b - has been used to identify the type of packaging as in 1oz, 2.5oz and 5oz packs. GIR 6 - has been used to classify the goods to subheading level 200899 Other, including mixtures other than those of subheading 2008 19; Other than palm hearts, cranberries (vaccinium macrocarpon, vaccinium oxycoccos); lingonberries (vaccinium vitis-idaea) and mixtures. 8 Digit Code 20089991 Not containing added spirit; not containing added sugar; Yams, sweet potatoes and similar edible parts of plants, containing 5% or more by weight of starch 10 Digit Code 2008999190 Other than Chinese water chestnuts (eleocharis dulcis or eleocharis tuberosa) peeled, washed, blanched, chilled and individually quick-frozen for use in the manufacture of products of food industry for treatment other than simple repacking Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) 2008 The Harmonized System Explanatory Notes (HSENs) to chapter 7