Information for ruling 600007682
This section is Advance Tariff Ruling
- Start date
- 08 Aug 2023
- Expiry date
- 07 Aug 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Duck spring rolls. There are 36 x 180g packed into a cardboard carton. Ingredients: Wheat Flour Salt Soy Bean Oil Food Glue Potato Starch Filling Raw SBB Duck Hoisin Sauce (S1216B01X1) Sugar Honey Vinegar -Water -Alcohol -Rice Soybean Paste -Water -Soybean -Wheat -Salt Modified Tapioca Starch Salt Apple Cider Vinegar -Water -Concentrared Apple Juice Ginger Five Spices Powder -Fennel Powder -Coriander -Star Anise -Cinnamon -Clove Onion Powder Garlic Powder Plain Caramel (E150a) Malt Syrup Sesame Oil Glutinous Rice Powder Carrot Cabbage Spring Onion Soybean oil Corn Starch Modified Tapioca Starch Rice Vinegar PLC1401 Soya Oil Pick Up
- Keywords
-
- WHEAT FLOUR
- SUGARS
- FOOD PREPARATION
- WITH STARCH
- AS ROLLS
- WITH SALT
- BAKERY PRODUCTS
- 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)) Classification has been determined in accordance with the following: 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 packaging 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: Harmonised System Explanatory notes to heading 1905 (A) (15)