Information for ruling 600008444
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Duck spring rolls cooked and frozen weight: 220g Packaging: plastic tray and shrink film, then packed in printed retail sleeve Ingredients: Wheat Flour, Duck (18%), Onion, Soya Bean Oil, Hoisin Sauce (Water, Sugar, Rice Vinegar, Salt, Soya Bean, Wheat Grains, Modified Maize Starch, Colour: Plain Caramel; Garlic Powder, Sesame Seed Oil, Onion Powder, Star Anise Powder, Ground Fennel, Cinnamon Powder, Thickener: Xanthan Gum; Ground Black Pepper), Spring Onion (5%), Maize Starch, Garlic, Sesame Seed Oil, Salt, Potato Starch.
- Keywords
-
- DUCK MEAT
- COOKED
- FROZEN
- SPRING ROLLS
- 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 – plastic tray and shrink film, then packed in printed retail sleeve GIR 6 has been used to classify the goods to subheading level 190590 – Other than elsewhere specified 8 digit code 19059070 - Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: HSEN to 1905