Information for ruling 600006395
This section is Advance Tariff Ruling
- Start date
- 06 Apr 2023
- Expiry date
- 05 Apr 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- 8 Bao Bun Envelopes The product has been steamed and then frozen in PE heat sealed pouch. Ingredients: Wheat flour, sugar, wheat starch, corn starch, wheat gluten, soybean powder, baking powder, emulsifier, trehalose, salt, vegetable oil, dried yeast. Put up for retail sale in a plastic sleeve
- Keywords
-
- WHEAT FLOUR
- YEASTS
- VEGETABLE OILS
- STEAMED
- FOOD PREPARATION OF FLOUR
- PUT UP FOR RETAIL SALE
- WITH SALT
- DEEP FROZEN
- OF WATER
- STARCHES
- 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)). 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 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 Digit Code 19059070 – Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Chapter 19 Additional Note 1 Harmonised System Explanatory Notes (HSENs) to 1905