Information for ruling 600013386
This section is Advance Tariff Ruling
- Start date
- 07 Nov 2025
- Expiry date
- 06 Nov 2028
- Commodity code
- 1905905500 (opens in new tab)
- Description
- Products are bags of Flavoured Potato and Chicken Snacks. They are made from Corn grits, Potato flour, Palm olein, Rice flour, Chicken flavour, Salt, Emulsifier. These are then formed into a dough which is extruded. This extrusion process is at a high temperature which quickly cooks the dough and turns it into expanded crispy snacks. These are then dried before being oiled, flavoured and packaged. Packaged in in laminated plastic or metallised film pouches (polypropylene or PET/PE), in individual consumer-size packs (ranging from 25g to 200g).
- Keywords
-
- FRIED
- BAKERS WARES
- BRITTLE
- SAVOURY
- FOR HUMAN CONSUMPTION
- POTATOES
- EXTRUDED
- CORN
- 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 of 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 as in laminated plastic or a sealed metallised foil bag ranging from 25-200g. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059055 Other than matzos or communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Extruded or expanded products, savoury or salted. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1905 including note (A) and note (15) The Harmonized System Explanatory Notes (HSENs) to heading 1904 part (A) last paragraph.