Information for ruling 600008446
This section is Advance Tariff Ruling
- Start date
- 01 Sep 2023
- Expiry date
- 31 Aug 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Vegetable Spring Rolls Ingredients: Vegetables (43%) (Cabbage, Beansprouts, Onion, Carrot, Wood Ear Mushroom, Green Bell Pepper, Oyster Mushroom, Spring Onion), Wheat Flour, Soya Bean Oil, Maize Starch, Vermicelli (Pea Starch, Potato Starch, Water), Garlic, Soy Sauce (Water, Soya Bean, Salt, Wheat Flour), Ginger, Sesame Seed Oil, Sugar, Salt, Water, Ground White Pepper. weight: 220g cooked and frozen Packaging: plastic tray and shrink film, then packed in printed retail sleeve
- Keywords
-
- COOKED
- FROZEN
- SPRING ROLLS
- PASTRY PRODUCTS
- 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 (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 19059080 - Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: HSEN to 1905