Information for ruling 600009997
This section is Advance Tariff Ruling
- Start date
- 11 Mar 2024
- Expiry date
- 10 Mar 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Large chicken and vegetable spring rolls. Cooked chicken, vegetables and an oriental style sauce wrapped in a filo pastry in a cylinder shape, the spring rolls are assembled with raw pastry and then the whole product is fried before packing and selling. Sold in packs of 6, each spring roll weighing approx. 60g. unit weight per pack 360g.
- Keywords
-
- PRECOOKED
- CHICKEN MEAT
- FROZEN
- MIXTURES OF VEGETABLES
- FILLED
- FOR HUMAN CONSUMPTION
- SEASONED
- 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 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: Harmonised System Explanatory Notes (HSEN’s) to heading 1905