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Information for ruling 600007683

This section is Advance Tariff Ruling

Start date
23 Aug 2023
Expiry date
22 Aug 2026
Description
Chicken spring rolls. There are 12 x 360g packed into a cardboard carton. Ingredients: Spring Roll Pastry Wheat Flour Salt Soy Bean Oil Food Glue Potato Starch Filling Marinade SBB Chicken SBB Chicken Tapioca Starch Salt Cabbage Bean Sprouts Carrot Green Pepper Onion Shitake Mushroom Soy Sauce Water Soya Bean Wheat Salt Soy Oil Chicken Seasoning Sugar Salt White Pepper Powder Corn Starch Garlic Sesame Oil Soya Oil Pick Up
Keywords
  • WHEAT FLOUR
  • FOOD PREPARATION
  • WITH STARCH
  • AS ROLLS
  • WITH SALT
  • BAKERY PRODUCTS
  • MEAT
  • CHICKEN 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)) 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 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 (A) (15)