Information for ruling 600011530
This section is Advance Tariff Ruling
- Start date
- 15 Oct 2024
- Expiry date
- 14 Oct 2027
- Commodity code
- 1905905500 (opens in new tab)
- Description
- Prawn Crackers Light and oriental ready to eat product. Ingredients: Tapioca flour, Rapeseed oil, Shrimp, Sugar, Salt, Put up for retail sale, 100g
- Keywords
-
- SALTED
- BY EXPANSION
- SHRIMPS
- EXTRUDED
- BAKERY PRODUCTS
- TAPIOCA
- FLOUR
- SNACKFOODS
- 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 6 has been used to classify the goods to subheading level 190590 - Other 8 Digit Code 19059055 – Other; Extruded or expanded products, savoury or salted Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to 1905 refers