Information for ruling 600014332
This section is Advance Tariff Ruling
- Start date
- 26 Nov 2025
- Expiry date
- 25 Nov 2028
- Commodity code
- 1904101000 (opens in new tab)
- Description
- Raw pellets used for making fried snacks. Puffed in texture with a shape of a slightly twisted stick. This is obtained by roasting to make it puffed. Product is intended to be further fried before consumption. Ingredients: corn grits, rice grits, water and salt.
- Keywords
-
- RICE GRITS
- AS PELLETS
- SALTED
- CORN GRITS
- SNACKFOODS
- RAW
- 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 GIR 3b has been used as the corn grits is considered to be the essential character. GIR 6 has been used to classify the goods to subheading level 190410 - Prepared foods obtained by the swelling or roasting of cereals or cereal products 8 Digit Code 19041010 - Obtained from maize Also classified in accordance with: Chapter 19 Note 4 Harmonised System Explanatory Notes (HSENs) Chapter 19 General Note 4 Harmonised System Explanatory Notes (HSENs) to 1904