Information for ruling 600012301
This section is Advance Tariff Ruling
- Start date
- 28 Feb 2025
- Expiry date
- 27 Feb 2028
- Commodity code
- 1905905500 (opens in new tab)
- Description
- The product is triangular shaped tortilla chips made from corn, the chips are eaten as a snack and can be paired with dips. The tortilla chips are packaged in a 170g plastic bag. Corn Chips Ingredients: Corn Masa, Water, Vegetable Oil, Salt, Rosemary Extract. Production Process: The corn flour and water is weighed and mixed, until a uniform dough is formed. The dough is put into molds and assembled onto the oven machine. It is cooked for 3 minutes then passed through a dehydrating machine. The product is then passed through a fryer and onto a conveyor belt where the excess oil is drained.
- Keywords
-
- TORTILLA CHIPS
- COOKED
- VEGETABLE OILS
- FOR HUMAN CONSUMPTION
- WATER
- ROSEMARY
- CORN
- SNACKFOODS
- 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 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 - In a 170g plastic bag GIR 6 - Has been used to classify this product by the terms of heading 190590: Other than elsewhere specified 8 Digit code - 19059055: Other than elsewhere specified; Extruded or expanded products, savoury or salted Also classified in accordance with: Chapter 19 Chapter Note 4 Harmonised System Explanatory Note (HSENs) Chapter 19 heading 1905 Note (A) 15