Information for ruling 600008362
This section is Advance Tariff Ruling
- Start date
- 25 Aug 2023
- Expiry date
- 24 Aug 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Tempura prawn and vegetable nests. A mixture of prawns and vegetables are coated in a tempura batter, formed into a rounded nest shape and fried. Once cooled, the products are packed and frozen. Roughly 30g per nest, packaged 8 to a tray. Contains less than 20% prawns. Ingredients: Seafood (PDTL Shrimp), Vegetables (white onion, carrot, kale), Predust powder (wheat flour, tapioca starch, rice flour, salt), Tempura Batter solution (water, tempura batter (wheat flour, corn starch, corn flour, raising agents), Frying Oil: Fully refined soybean oil.
- Keywords
-
- MIXTURES OF VEGETABLES
- FOR HUMAN CONSUMPTION
- KALE
- CARROTS
- BAKERY PRODUCTS
- SHRIMPS
- WHEAT FLOUR
- ONIONS
- 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 and carton 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 elsewhere specified; other than Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Chapter Note 1a Harmonized system explanatory notes (HSEN) to heading 1905 Note A refers