Information for ruling 600012362
This section is Advance Tariff Ruling
- Start date
- 10 Feb 2025
- Expiry date
- 09 Feb 2028
- Commodity code
- 1704909919 (opens in new tab)
- Description
- A snack food, consisting of roasted popped lotus seeds, with a caramel flavour. These are small bite sized pieces, for immediate consumption. Packaged in a bag weighing 25grams Ingredients: Popped lotus seeds Jaggery Olive oil Sea salt Vanilla
- Keywords
-
- CANE SUGAR
- SEEDS
- FOOD PREPARATION
- CARAMEL
- PUT UP FOR RETAIL SALE
- SNACKFOODS
- ROASTED
- 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 1704: Sugar confectionery (including white chocolate), not containing cocoa GIR 5B has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 170490: Other than chewing gum, whether or not sugar-coated 8-Digit Code 17049099: Other than elsewhere specified 10-Digit Code 1704909919: Containing less than 70 % by weight of sucrose (including invert sugar expressed as sucrose); other than marshmallows, containing 45 % or less by weight of sugar (including invert sugar expressed as sucrose); other than Halva Also classified in accordance with: Harmonised System Explanatory Notes to heading 1704