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Information for ruling 600007754

This section is Advance Tariff Ruling

Start date
01 Aug 2023
Expiry date
31 Jul 2026
Description
Tikka Masala Chicken Samosa cooked and frozen Ingredients: Wheat Flour, Chicken Breast (18%), Soya Bean Oil, Tomato, Onion, Carrot, Green Bell Pepper, Onion Seeds, Tikka Seasoning (Corn Starch, Sugar, Maltodextrin, Salt, Tomato Powder, Garlic Powder, Modified Tapioca Starch, Chilli Powder, Flavourings, Turmeric Powder, Yeast Extract, Coriander Powder, Cumin Powder, Ground Black Pepper, Acidity Regulators: Citric Acid, Lactic Acid, Calcium Lactate; Ginger Powder, Colour: Paprika Extract; Cinnamon Powder, Basil Flakes, Mace Powder, Star Anise Powder), Maize Starch, Coriander, Salt, Potato Starch. Packaging: Clear bag then packed in printed retail carton, airtight weight: 300g
Keywords
  • CHICKEN MEAT
  • SOYA BEAN OIL
  • PASTRY PRODUCTS
  • MIXTURES OF VEGETABLES
  • FOR HUMAN CONSUMPTION
  • WHEAT FLOUR
  • SPICES AND HERBS
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 Also classified in accordance with: Chapter 16 note 2 HSEN to chapter 19 HSEN to 1905