Information for ruling 600009833
This section is Advance Tariff Ruling
- Start date
- 12 Mar 2024
- Expiry date
- 11 Mar 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- Gua Bao Buns Frozen food product - Soft wheat dumplings, ready to be filled. Frozen Ingredients: Wheat flour, Water, Sugar, Corn oil, Mono and diglycerides of fatty acids (Mdofa), Baking powder, Calcium sulphate, Sodium bicarbonate, Disodium dihydrogen phosphate, Sodium carbonate, Calcium dihydrogen phosphate, Potassium bitartarate, Glucono- delta-lactone, Citric acid, Corn starch, Steamed bread improver, Sodium stearoyl lactate, Ascorbic acid, Xylanase, Lipase, Alpha amylase, Glucose oxidase, Corn starch, Soybean protein, Yeast, Sorbitan monostearate, Ascorbic acid, Defatted soybean powder No invert sugar and only sugar percentage is 8.90%. 300g
- Keywords
-
- WHEAT FLOUR
- YEAST EXTRACTS
- FROZEN
- BAO BUNS
- PUT UP FOR RETAIL SALE
- BAKERY PRODUCTS
- SUGARS
- BAKING POWDERS
- 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 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: Harmonised System Explanatory Notes (HSENs) to 1905 refers