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This section is Advance Tariff Ruling Information for ruling 600016700
- Start date
- 15 Sep 2026
- Expiry date
- 14 Sep 2029
- Commodity code
- 1212210000 (opens in new tab)
- Description
- A frozen seaweed dish intended for use as a side dish, an appetiser, or an ingredient in commercially prepared foods, and Sushi dishes. Once defrosted, it is ready for consumption. The seaweed is mixed with black fungus, sesame seed, and chilli pepper. It is made by harvesting farmed seaweed, cleaning, and shredding finely, then mixing with the ingredients; the salad is frozen to aid with the preservation, then it is packed and stored. No further cooking is required, once it is defrosted it can be consumed. It is packed in a 1kg plastic bag, then packed in a cardboard box which measures 365 x 260 x 190 mm, which holds 10 bags.
- Keywords
-
- PUT UP FOR RETAIL SALE
- IN BAGS
- SEAWEED
- FROZEN
- SUITABLE FOR VEGETARIANS
- CLEANED
- FOOD PREPARATION
- FOR HUMAN CONSUMPTION
- SESAME SEEDS
- 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 1212: locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included. GIR 5(b) Has been used to identify the type of packaging: in a plastic bag then in a cardboard box. GIR 6 Has been used to classify the goods to subheading level 121221 - Seaweeds and other algae; fit for human consumption. Also classified in accordance with: Chapter Note 1212 (Note 4). The Harmonized System Explanatory Notes (HSENs) to heading 1212 (A).