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Information for ruling 600012366

This section is Advance Tariff Ruling

Start date
06 Feb 2025
Expiry date
05 Feb 2028
Description
A snack food, consisting of roasted popped lotus seeds, flavoured with a wasabi seasoning. Therse are small bite sized pieces, for immediate consumption. Packaged in a bag weighing 25grams Ingredients: Popped lotus seeds Olive oil Black pepper Garlic Sea salt Mustard oil Horseradish powder Wasabi powder
Keywords
  • GARLIC
  • SEEDS
  • FOOD PREPARATION
  • WITH SALT
  • SNACKFOODS
  • BLACK PEPPER
  • 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)) Classification has been determined in accordance with the following: 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 packaging GIR 6 Has been used to classify this product by the terms of heading 200819: Nuts, groundnuts and other seeds, whether or not mixed together, other including mixtures, in immediate packings of a net content exceeding 1 kg 8 Digit code 20081919: Other than elsewhere specified 10 Digit code 2008191980: Other than hazelnuts, other than sesamum seeds Also classified in accordance with: Harmonised System Explanatory Note to heading 2008