Information for ruling 600013154
This section is Advance Tariff Ruling
- Start date
- 15 Jul 2025
- Expiry date
- 14 Jul 2028
- Commodity code
- 1904901000 (opens in new tab)
- Description
- Brown, Red and Wild Rice cooked ready to eat food packaged in a dual layer PP PET retortable pouch and then a cardboard box
- Keywords
-
- PRECOOKED
- FOOD PREPARATION
- BROWN RICE
- VEGETABLE OILS
- WILD RICE
- 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 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 GIR 5b has been used to identify the type of packaging – in 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 19049010 - Obtained from rice Also classified in accordance with: HSEN to 1904 HSEN to 1006