Information for ruling 600005510
This section is Advance Tariff Ruling
- Start date
- 19 Jan 2023
- Expiry date
- 18 Jan 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- 6 rice pancakes filled with oriental vegetables. Ingredients include soya drink, rice flour, water, carrots, sunflower oil, yams, cabbage, mushrooms, onions, potato starch, water chestnuts, sugar, soy sauce, coriander, rice vermicelli, sweet chillies, straw mushrooms, garlic, ginger, salt, cornflour, sodium bicarbonate, ground green pepper and ground white pepper. Packaged in a clear polyethylene terephthalate (PET) heat sealed tray.
- Keywords
-
- VEGETABLES
- CABBAGES
- FRIED
- FROZEN
- SPRING ROLLS
- PUT UP FOR RETAIL SALE
- MUSHROOMS
- CARROTS
- 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 5B has been used to identify the type of packaging: PET tray GIR 6 has been used to classify the goods to subheading level 190590 - Other than crispbread, gingerbread and the like, sweet biscuits; waffles and wafers, rusks, toasted bread and similar toasted products 8 digit code 19059080 - Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905