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Information for ruling 600009365

This section is Advance Tariff Ruling

Start date
02 Jan 2024
Expiry date
01 Jan 2027
Description
Spring roll pastry sheets. For human consumption. Made with Refined wheat flour (Maida-Gluten) Water, Corn starch, Salt, Edible vegetable oil, Preservative, Emulsifiers. The pastry ingredients are blended together by machine, then rolled and flattened into 10c x 10c sheets. The sheets are to be filled with a choice of meats or vegetables known as spring rolls for further cooking. The sheets are then packed into two SKUs (550 gr and 275 gr). The 550-gr pack contains 30 sheets, and the 275-gr pack contains 20 sheets. Sealed into a hi-barrier laminated food grade printed film only for wholesale use.
Keywords
  • WHEAT FLOUR
  • FROZEN
  • SPRING ROLL
  • FOOD PREPARATION OF FLOUR
  • DOUGH
  • FOR BAKERY PRODUCTS
Justification
Classification has been determined in accordance with the following: General interpretative rules (GIRS): GIR 1 has been used to classify the products 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 5 (B) has been used to identify the type of packaging: 550g & 275 packs. GIR 6 has been used to classify the goods to subheading level- 190590 – Other; than elsewhere specified in this heading. 8-digit code 19059080 Other; than Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Heading 1905 Chapter Note 2 (2) Harmonised System Explanatory Notes to heading 1905 note (A) Combined Nomenclature Explanatory Notes (CNEN) 19058090) Commission Regulation (EU) No 218/2003