Information for ruling 600015130
This section is Advance Tariff Ruling
- Start date
- 27 Mar 2026
- Expiry date
- 26 Mar 2029
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Wasabi Coated Nuts are a savoury bar-snack. A crispy round flavoured and dough-ball, containing a roasted peanut. It has the following ingredients: peanuts, modified corn starch, corn starch, wheat flour, sugar, maltodextrin, salt, sunflower oil , wasabi seasoning (wasabi japonica, horseradish, maltodextrin, glucose, anti-caking agent: E551), seaweed and colour: E141i. The product is ready to eat and packed in 10kg polyethylene boxes.
- Keywords
-
- CORNFLOUR
- FILLED
- BAKERY PRODUCTS
- SNACKFOODS
- PEANUTS
- WHEAT FLOUR
- WASABI
- 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: 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 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 packaged in polyethylene boxes. GIR 6 - has been used to classify the goods to subheading level 190590 -: Other than elsewhere specified 8 Digit Code 19059070: Other than elsewhere specified; Other than Matzos and communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Chapter 19 Additional Note 1 The Harmonized System Explanatory Notes (HSENs) to heading 1905 (A) (15)