Information for ruling 600012710
This section is Advance Tariff Ruling
- Start date
- 01 Apr 2025
- Expiry date
- 31 Mar 2028
- Commodity code
- 2004109900 (opens in new tab)
- Description
- Straight Cut Chips 1.5kg Ingredients: Potato (96%), Sunflower Oil. Cut and pre fried before freezing Frozen in plastic bags for retail sale
- Keywords
-
- AS CHIPS (FOOD)
- POTATOES
- PRECOOKED
- FOR HUMAN CONSUMPTION
- SUNFLOWER OIL
- FROZEN
- 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 2004 - Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 GIR 5b has been used to identify the type of packaging – Frozen in plastic bag GIR 6 has been used to classify the goods to subheading level 200410 – Potatoes 8 digit code 20041099 - Other than in the form of flour, meal or flakes Also classified in accordance with: HSEN to 2004