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Information for ruling 600013230

This section is Advance Tariff Ruling

Start date
18 Jun 2025
Expiry date
17 Jun 2028
Description
Bhujia a savoury spiced bean flour ready to eat snack, can be seen as extruded small cut noodles. Ingredients include dew bean (Moth) flour, vegetable oil, gram flour and spices. It is packaged for retail sale in a net weight 200g heat sealed, laminated aluminium foil pouch
Keywords
  • GRAM FLOUR
  • MIXTURES OF SPICES
  • FOOD PREPARATION
  • PUT UP FOR RETAIL SALE
  • 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: Laminated aluminium foil pouch. GIR 6 - Has been used to classify the goods to subheading level 190590: Other than elsewhere specified in the heading. 8 Digit code: 19059055: Other; Extruded or expanded products, savoury or salted. Also classified in accordance with: - Harmonised System Explanatory Note (HSENs) Chapter 19 general note & to heading 19.05 (15).