Information for ruling 600011205
This section is Advance Tariff Ruling
- Start date
- 30 Sep 2024
- Expiry date
- 29 Sep 2027
- Commodity code
- 1904901000 (opens in new tab)
- Description
- Onigiri Meal Kit Containing: a silicone mould. precooked rice, pre-cut nori sheets, Furikake seasoning sachet, Japanese mayo sachet, (based offkewpie sachets). Onigiri, are Japanese rice shapes made of steamed rice compress into a triangular shape, a ball, or cylinder shape and are then wrapped in a nori seaweed sheet. They can be flavoured lightly with just salt, seasonings or add a variety of fillings to them, such as meat, fish or vegetables. The rice is reheated and compressed halfway into the plastic onigiri mould provided. Then add any fillings of choice are added, cover over the filling with more rice, garnish and eat with the provided accompaniments. 269gms Average weight. 2 servings per packet. Packed in a cardboard box. Instructions are provided on the back of the box.
- Keywords
-
- RICE
- AS FLAVOURING MATTER
- PREPARED
- OF PLASTICS
- NORI SHEETS
- MEAL KIT
- PRE-COOKED
- SILICONE MOULD
- 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 Classification Opinions to 1904.90.