Information for ruling 600007757
This section is Advance Tariff Ruling
- Start date
- 17 Jul 2023
- Expiry date
- 16 Jul 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- 10 Mini Prawn Toasts Wheat Flour, Prawn (Penaeus vannamei) (Crustaceans) (19%), Fully Refined Soya Bean Oil, Yam Bean, Onion, Cabbage, White Sesame Seed, Sugar, Garlic, Soy Sauce (Water, Soya Bean, Wheat, Salt, Sugar), Ginger, Sesame Seed Oil, Yeast, Coriander, Salt, Black Sesame Seed, White Pepper.
- Keywords
-
- COOKED
- FROZEN
- SOYA BEAN OIL
- KING PRAWNS
- SHELLED, FISH
- WHEAT FLOUR
- VEGETABLES
- 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 – tray with sealed bag 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: HSEN to chapter 19 HSEN to 1905