Information for ruling 600007905
This section is Advance Tariff Ruling
- Start date
- 01 Aug 2023
- Expiry date
- 31 Jul 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- 10 hoisin duck parcels product: cooked and frozen duck: breast meat Packaging: tray with sealed bag Weight: 250g Wheat Flour, Duck (17%), Hoisin Sauce (11%) (Water, Sugar, Soy Sauce (Water, Soya Bean, Wheat Grains, Salt), Rice Vinegar, Modified Maize Starch, Garlic Powder, Salt, Colour: Plain Caramel; Sesame Seed Oil, Onion Powder, Star Anise, Ground Fennel, Cinnamon Powder, Ground Black Pepper, Thickener: Xanthan Gum), Soya Bean Oil, Onion, Carrot, Cabbage, Spring Onion, Garlic, Maize Starch, Sugar, Salt, Potato Starch.
- Keywords
-
- DUCK MEAT
- COOKED
- VEGETABLES
- FROZEN
- BREASTS, MEAT
- PASTRY PRODUCTS
- 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 – 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; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Chapter 16 note 2 HSEN to chapter 19 HSEN to 1905