Information for ruling 600013152
This section is Advance Tariff Ruling
- Start date
- 16 Jul 2025
- Expiry date
- 15 Jul 2028
- Commodity code
- 1904908000 (opens in new tab)
- Description
- Mediterranean Style Grains his product is made from a mixture of grains, rice and seasonings ready to eat food product packaged in a dual layer PP PET retortable pouch and then a cardboard box
- Keywords
-
- BROWN RICE
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- FOOD PREPARATION OF CEREAL
- WHEAT
- 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 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 GIR3b has been used as the wheat content is considered to be the essential character GIR 5b has been used to identify the type of packaging – a dual layer PP PET retortable pouch and then a cardboard box. GIR 6 has been used to classify the goods to subheading level 190490 – Other than elsewhere specified 8 digit code 19049080 - Other than obtained from rice Also classified in accordance with: Chapter note 4 HSEN to chapter 19 HSEN to 1904