Information for ruling 600011296
This section is Advance Tariff Ruling
- Start date
- 16 Oct 2024
- Expiry date
- 15 Oct 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Prawn Cracker Pellet Raw prawn cracker pellet intended for frying. They consist predominantly of shelled prawn meat and tapioca. Packed in (probably) 18kg polyethylene bags with an outer packaging of carton card board Ingredients: Tapioca flour, Prawn, Sugar, Salt
- Keywords
-
- FOOD PREPARATION OF FLOUR
- SALTED
- SUGARS
- AS PELLETS
- PRAWN
- TAPIOCA
- 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 19059070 – 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