Information for ruling 600015098
This section is Advance Tariff Ruling
- Start date
- 04 Feb 2026
- Expiry date
- 03 Feb 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Flavoured corn chips. Corn-based chips that are fried and with various added flavourings. Chips are packaged in cardboard tubes and available in different weight options.
- Keywords
-
- SEASONED
- SAVOURY
- AS CHIPS (FOOD)
- SNACKFOODS
- SUNFLOWER OIL
- FOOD PREPARATION
- VEGETABLE OILS
- CORNFLOUR
- FOR HUMAN CONSUMPTION
- 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 identify the type of packaging: cardboard tubes GIR 6 has been used to classify this product by the terms of heading 190590 - Other than elsewhere specified 8 Digit code 19059080 - Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905