Information for ruling 600014472
This section is Advance Tariff Ruling
- Start date
- 06 Jan 2026
- Expiry date
- 05 Jan 2029
- Commodity code
- 1904103000 (opens in new tab)
- Description
- A snack food made from puffed rice, peanuts and seasonings. The product is packaged in a bag for immediate consumption.
- Keywords
-
- PEANUTS
- RICE
- PUT UP FOR RETAIL SALE
- SNACKFOODS
- ROASTED
- CEREALS
- 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 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. 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 19041030 Obtained from rice Also classified in accordance with: Chapter note 4 to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1904 including note (A)