Information for ruling 600008095
This section is Advance Tariff Ruling
- Start date
- 25 Aug 2023
- Expiry date
- 24 Aug 2026
- Commodity code
- 2106909849 (opens in new tab)
- Description
- Prawn snowballs are frozen food items that consists of thai style prawn stir fry filling within a coconut batter. Each snowball weighs 30 grams. The mixture is stir fried, battered, steamed and then cooled before being frozen. They are packaged in a plastic tray with shrink film, then packed in a printed retail sleeve which contains an image of the product, product information and preparation instructions. Sold as a pack of 8. The snowballs contain the following ingredients: Shrimps, Coconut milk, Water chestnut, carrot, holland pea, potato starch, sugar, curry paste, lime leaf, green chillies, lemon grass, fully refined soybean, galangal, garlic, yeast extract, salt, pre-dust, butter mix, coconut meat
- Keywords
-
- PRAWN
- FRIED
- FROZEN
- FOOD PREPARATION
- OF COCONUT
- FOR HUMAN CONSUMPTION
- COCONUT MILK
- STEAMED
- MIXTURES OF 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 GIRs: GIR 1 has been used to classify this product by the terms of heading 2106 - Food preparations not elsewhere specified or included GIR 5b has been used to identify the type of packaging - plastic tray and sleeve GIR 6 has been used to classify the goods to subheading level 210690 - other than protein concentrates and textured protein substances 8 digit code 21069098 - other than elsewhere specified; other than containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch 10 digit code 2106909849 - other than containing 26% or more by weight of milkfat; Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose); other than containing 60% or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose; other than elsewhere specified. Also Classified in Accordance with :- Chapter Note 1e Harmonised System Explanatory Notes to Heading (HSENs) 2106 (a) refers