Information for ruling 600015194
This section is Advance Tariff Ruling
- Start date
- 09 Mar 2026
- Expiry date
- 08 Mar 2029
- Commodity code
- 1905908000 (opens in new tab)
- Description
- A ready to eat flavoured savoury crisp snack which has been rolled, cut into an oval shape and then fried. Ingredients include potato flakes, Pre-Gelatinized Yellow Corn Flour, Refined high oleic sunflower oil, Wheat Flour Heat-Treated, Sunflower oil, PREGEL WHEAT, Rice Flour Extruded, Liquid Maltodextrin, Non-Hydrogenated Emulsifier- Glycerol Monooleate Emulsifier, Rapeseed oil, Alberger Fine Prepared Flour Salt, Liquid Annatto NB1298. Packaged in tubes.
- Keywords
-
- POTATOES
- CORNFLOUR
- SNACKFOODS
- DOUGH
- FRIED
- WHEAT FLOUR
- POTATO CRISPS
- MALTODEXTRIN
- 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 to identify the type of packaging - tubes. GIR 6 has been used to classify the goods to subheading level 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 (HSENs) to 1905 A (15)