Information for ruling 600011570
This section is Advance Tariff Ruling
- Start date
- 28 Oct 2024
- Expiry date
- 27 Oct 2027
- Commodity code
- 2004109900 (opens in new tab)
- Description
- The product is frozen potato chunks which are chilli and garlic flavoured. The potato chunks are pre-cooked before being frozen and therefore require further preparation before they can be consumed. Ingredients: Potato, Garlic Paste and Palmolein Oil.
- Keywords
-
- PUT UP FOR RETAIL SALE
- SEASONED
- FOOD PREPARATION
- FROZEN
- POTATOES
- 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)) Classification has been determined in accordance with the following: General Interpretative Rules (GIR)s: GIR 1 has been used to classify this product by the terms of heading 2004: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 6 has been used to classify this product by the terms of heading 200410:Potatoes 8 Digit code 20041099: Other than in the form of flour, meal or flakes Also classified in accordance with: Harmonised System Explanatory Note (1) to heading 2004