Information for ruling 600007751
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- 15 (Approx.) Salt & Pepper Chicken Spring Rolls cooked and frozen packaging: Clear bag then packed in printed retail carton, airtight Weight: 270g Ingredients: Wheat Flour, Chicken Breast (19%), Red Bell Pepper, Onion, Soya Bean Oil, Green Bell Pepper, Spring Onion, Soy Sauce (Water, Soya Bean, Wheat Grits, Salt), Maize Starch, Garlic, Salt, Sesame Seed Oil, Ginger, Cracked Black Pepper, Szechuan Pepper, Star Anise, Cinnamon Powder, Ground Fennel, Ginger Powder, Potato Starch.
- Keywords
-
- COOKED
- WHEAT FLOUR
- CHICKEN MEAT
- FROZEN
- PASTRY PRODUCTS
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- 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)). General Interpretative Rules (GIR)s 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 type of packaging – Clear bag then packed in printed retail carton, airtight GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 digit code 19059080 - Other than elsewhere specified; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: HSEN to chapter 19 HSEN to 1905