Information for ruling 600011182
This section is Advance Tariff Ruling
- Start date
- 29 Oct 2024
- Expiry date
- 28 Oct 2027
- Commodity code
- 1904103000 (opens in new tab)
- Description
- Product is a cup of Poha, a traditional Indian breakfast. The cup contains the dry ingredients (Rice flakes Edible vegetable fats, Peanuts, Salt, Dehydrated onion, Sugar, Green Chilli, Curry leaf, Turmeric, Mustard, Cumin, Citric acid and Tartaric acid) and Hot water is added before mixing and then serving. The rice flakes which make up most of the product, are roasted in a way that does not effect the shape of the flakes. Packaged in a plastic cup with 80 of product and sealed with a foil lid.
- Keywords
-
- RICE
- PUT UP FOR RETAIL SALE
- PEANUTS
- BAKERY PRODUCTS
- VEGETABLE OILS
- ROASTED
- 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 as 80g in a cup. 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)