Information for ruling 600010147
This section is Advance Tariff Ruling
- Start date
- 21 Mar 2024
- Expiry date
- 20 Mar 2027
- Commodity code
- 1905907000 (opens in new tab)
- Description
- A vegetable-based patty made with pre-roasted pumpkin, edamame, Chinese chives, red pepper and Asian flavours, coated in flour, batter & breadcrumb. Packaged in pouches, further packed into boxes. Ingredients: Pumpkin, Water, Bread Crumb (WHEAT Flour, Salt, Yeast, Sugar), Red Miso (Water, SOYA Bean Rice, Salt, Edible Alcohol), WHEAT Flour, EDAMAME, Red Pepper, Onion, Golden Linseed, Canola Oil, Chinese Chives, Tapioca Starch, Ginger, Yeast Extract, Black Pepper, Parsley.
- Keywords
-
- WHEAT FLOUR
- FOOD PREPARATION
- PUT UP FOR RETAIL SALE
- PLASTIC POUCH
- BAKERY PRODUCTS
- BREADCRUMBS
- PUMPKIN
- 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 5 (b) - has been used to identify the type of packaging GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code – 19059070 – Other than Matzos, Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than elsewhere specified; Containing 5% or more, by weight, of sucrose, invert sugar or isoglucose Also classified in accordance with: Harmonised System Explanatory Note (A) to heading 1905