Information for ruling 600008812
This section is Advance Tariff Ruling
- Start date
- 09 Oct 2023
- Expiry date
- 08 Oct 2026
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Jackfruit burger . This is jackfruit which has been coated in batter and pre cooked. Product is then packaged and frozen. Ingredients: Jackfruit 55% WHEAT Flour (Contains GLUTEN), Fully Refined Soya Bean Oil, Cornflour, Tapioca Starch, Sugar, Garlic Powder, Onion Powder, Yeast Extract, Salt, Raising Agents (Diphosphate, Sodium Bicarbonate), Herbs & Spices, Chilli Powder, Yeast, Turmeric, White Pepper, Dextrose
- Keywords
-
- JACKFRUIT
- SUGARS
- FOOD PREPARATION
- 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)) Classification has been determined in accordance with the following: 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 packaging: Packaged in a cardboard box GIR 6 Has been used to classify this product by the terms of heading 190590: Other than elsewhere specified within this subheading 8 Digit code 19059080: Other than containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Notes to 1905