NCS/ARS/CL/10240

We have received your request for the tariff classification of FORMED ONION RINGS, which will be imported in 1680 packages with 10 pieces of Formed Onion Rings.

PRODUCT ANALYSIS

The product is made up of a mixture of diced onions which have been combined in a flour preparation, seasoned and coated with breadcrumbs then formed into extruded rings, pre-fried and quick frozen. The diced onions make up more than 50% of the composition.

TARIFF CLASSIFICATION

In line with the legal provisions of Note 3 to Chapter 20, which states that , ‘Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a)’,  the applicable tariff heading for the product ‘Formed Onion Rings’ is 2004.90.00.00, - ‘Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06 - other’ at 20% Rate of Duty and 0% VAT in the ECOWAS CET 2022 - 2027.

LEGAL JUSTIFICATION

GIR 1 & 6