Information for ruling 600005512
This section is Advance Tariff Ruling
- Start date
- 23 Jan 2023
- Expiry date
- 22 Jan 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- An oriental vegetable selection. Product contains 4 turmeric potato wrapped oriental vegetable balls, 4 wheatflour pastries filled with a sweet and sour vegetable filling and 4 wheatflour pastries filled with vegetables. Product is pre-cooked and frozen. Packaged in a sealed clear polyethylene terephthalate (PET) tray.
- Keywords
-
- FRIED
- SWEET CORN
- MIXTURES OF VEGETABLES
- PUT UP FOR RETAIL SALE
- TOMATOES
- PINEAPPLES
- CARROTS
- BAKERY PRODUCTS
- WHEAT FLOUR
- VEGETABLES
- 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 19059070 - Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to heading 1905