Information for ruling 600011295
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2024
- Expiry date
- 15 Oct 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Calamari Cracker pellet Raw calamari cracker pellet intended for frying. Packaged in (probably) 18kg polyethylene bags with an outer packaging of carton cardboard. Ingredients: Tapioca Flour, Calamari, Sugar, Salt
- Keywords
-
- SALTED
- SUGARS
- AS PELLETS
- TAPIOCA
- CALAMARI
- FOOD PREPARATION OF FLOUR
- 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 5 b has been used to identify the type of packaging - (probably)18kg polyethylene bags with an outer packaging of carton cardboard. 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 refers