Information for ruling 600002493
This section is Advance Tariff Ruling
- Start date
- 02 Feb 2023
- Expiry date
- 01 Feb 2026
- Commodity code
- 1901909990 (opens in new tab)
- Description
- Handmade Meat Samosa with a spiced minced mutton and vegetable filling wrapped in a thin crispy pastry. It is triangular in shape and weighs 32.5 grams. The samosas are deep frozen and packaged in bags within a cardboard box.
- Keywords
-
- FROZEN
- PASTRY PRODUCTS
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- DEEP FROZEN
- MINCED MEAT
- 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 1901 - Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included GIR 5 (b) has been used to identify normal packaging for transport - bags within a cardboard box. GIR 6 has been used to classify the goods to sub-heading 190190 - Other than mixes and doughs for the preparation of bakers' wares of heading 1905 Eight Digit Code 19019099 - Other than elsewhere specified within this subheading Ten Digit Code 1901909990 - Other than elsewhere specified Also classified in accordance with: Harmonised System Explanatory Notes (HSENs) to heading 1901