Information for ruling 600013854
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2025
- Expiry date
- 15 Oct 2028
- Commodity code
- 1106209000 (opens in new tab)
- Description
- Yam powder used in the food industry. This is made by washing peeling and cutting the yams into small pieces .The item is steamed or boiled to soften the yam. The product then undergoes mashing or pureeing, followed by a dehydration process before finally milling and sieving to ensure consistent particle size. Packaged in 250g net weigh pouches.
- Keywords
-
- EDIBLE ROOTS AND TUBERS
- DRIED
- AS POWDER
- MILLED
- FOR FOOD INDUSTRY
- YAMS
- 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 1106: GIR 5b has been used to identify the packaging GIR 6 has been used to classify this product by the terms of heading 110620: Of sago or of roots or tubers of heading 0714 8 Digit code 11062090: Other than denatured. Also classified in accordance with: Additional chapter note 1 to heading 1106 Harmonised System Explanatory Notes to heading 0714 & note (A) to heading 1106