Information for ruling 600011364
This section is Advance Tariff Ruling
- Start date
- 22 Oct 2024
- Expiry date
- 21 Oct 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Vegetarian Tapioca Crackers Pellets which have been steamed, cooled and cut into half moon shapes and dried to a maximum moisture of 11%. In pellet form the crackers have a solid dry texture, a sweet flavour and a yellow/orange appearance, are round/oval in shape approx 1.55mm thickness, 3.7cm length and 2.8cm in width. Supplied to food manufacturers who later fry the pellets for retail/wholesale sales. The crackers are packaged in blue polyethylene bags to be placed into 12kg or 16kg carton card boxes. Ingredients: Tapioca starch, Sugar, Salt, Carrot, Citric Acid
- Keywords
-
- FOOD PREPARATION OF FLOUR
- AS PELLETS
- BAKERY PRODUCTS
- TAPIOCA
- STEAMED
- 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 - blue polyethylene bags to be placed into 12kg or 16kg carton card boxes.. GIR 6 has been used to classify the goods to subheading level 160590 - Other 8 Digit Code 16059070 – Other; 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 Harmonised System Explanatory Notes (HSENs) to 1901 (II). exclusion note (e) refers