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Information for ruling 600007689

This section is Advance Tariff Ruling

Start date
08 Aug 2023
Expiry date
07 Aug 2026
Description
A triple pack of chicken gyozas. There are 3 bags of 12 x 20 gram pieces further packed into a carton. Ingredients: Gyozas Pastry : Wheat Flour High Gluten Wheat Flour Low Gluten Water Soya Oil Salt Filling: Cabbage Raw SBB Chicken Leek Coriander Fried Shallot Oil Soybean Oil Shallot Soy Sauce Water Soyabean Wheat Salt Garlic Sugar Ginger Corn Starch Salt Black Pepper White Pepper
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 1902 - Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared GIR 5B has been used to identify the type of packaging: carton board box GIR 6 has been used to classify the goods to subheading level 190220 - Stuffed pasta, whether or not cooked or otherwise prepared 8 -digit code 19022091 – Other; cooked 10 -digit code 1902209190 – Other than containing rice Also classified in accordance with: Harmonised System Explanatory Notes to heading 1902 WCO Opinions to heading 1902.20