Information for ruling 600007686
This section is Advance Tariff Ruling
- Start date
- 04 Aug 2023
- Expiry date
- 03 Aug 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Duck spring rolls. There are 36 x 216g packed into a cardboard carton. Filling : Marinated Cooked SBB Duck - SBB Duck - Soy Sauce Water Soybean Wheat Flour Salt Wheat Bran Alcohol - Modified Tapioca Starch Cabbage Carrot Hoisin Sauce - Sugar - Water - Honey - Vinegar Water Alcohol Rice - Soybean Paste Water Soybean Wheat Flour Salt - Modified Corn Starch - Salt - Red Onion Paste Red Onion Corn Starch Soybean Oil - Garlic Powder - Chinese Five Spices Fennel Coriander Star Anise Cinnamon Clove - Glucose Syrup - Sesame Oil - Rice Flour Soybean Paste - Water - Soybean Paste - Wheat Flour - Salt Soybean Oil Ginger Puree Spring Onion Modified Tapioca Starch Corn Starch Sugar Sesame Oil Garlic Puree Chinese Five Spices - Cinnamon - Coriander - Bay Leaf - Star Anise - All Spices Spring Roll Pastry : Wheat flour Corn Starch Soyabean Oil Salt Dextrose Food Glue Potato Starch Soya Oil Pick Up
- Keywords
-
- DUCK MEAT
- WHEAT FLOUR
- MEAT
- SUGARS
- WITH STARCH
- AS ROLLS
- 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)