Information for ruling 600009838
This section is Advance Tariff Ruling
- Start date
- 21 Feb 2024
- Expiry date
- 20 Feb 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Large Vegetable Spring Rolls Frozen food product - Seasoned vegetables in an oriental style sauce, wrapped in filo pastry. Precooked, Steamed. Ingredients: Cabbage, Mung Beansprouts, Carrot, Green Pepper, Shiitake Mushroom, Onion, Wheat Flour, Fully Refined Soya Oil, Salt, Soy Sauce, Water, Soya Bean, Sugar 0.39%, Corn Starch, Garlic, Sesame Oil, White Pepper, Potato Starch. Net Weight: 360g 6 pieces
- Keywords
-
- PRECOOKED
- FROZEN
- SOYA BEAN OIL
- STEAMED
- BAKERY PRODUCTS
- WHEAT FLOUR
- VEGETABLES
- FOOD PREPARATION
- SPRING ROLLS
- 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 this product by the terms of heading 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: Harmonised System Explanatory Notes (HSENs) to 1905 refers