Information for ruling 600011203
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 1904901000 (opens in new tab)
- Description
- Meal Kit Containing: a Bamboo Mat, Chopsticks, Cooked sushi rice (2 packs), Nori (made from seaweed) (2 sheets), Soy Sauce, Wasabi, Pickled pink ginger, Furikake seasoning sachet. The kit is to make sushi rolls at home. The process is: Reheat the provided rice, spread onto a preprepared seaweed sheet, add fillings of choice vegetables, meat, or fish, (not provided) roll seaweed sheet and filling onto the provided bamboo mat. Garnish with the provided accompaniments and eat with the provided chopsticks. Providing 2 servings per box. No other options are available. Packed in a colourful card box with instructions stated on the back of the packaging
- Keywords
-
- PRE COOKED
- SOY SAUCE
- SEAWEED
- READY TO SERVE MEAL WITH RICE
- WASABI
- PREPARED
- CHOPSTICKS
- NORI SHEETS
- MEAL KIT
- 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 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 3B - has been used as the pre-cooked rice is considered to be the essential character. GIR 5b - has been used to identify the type of packaging within a cardboard box. GIR 6 - has been used to classify the goods to subheading level 190490 Other than elsewhere specified. 8 Digit Code 19049010 obtained from rice. Also classified in accordance with: Harmonized System Explanatory Notes (HSENs) to chapter 10 – last paragraph. Chapter 19 Note d. Harmonized System Explanatory Notes (HSENs) to 19.04 1904.90 and note (D) EC regulation 55/2003 WCO opinions to 1904.90