Information for ruling 600010476
This section is Advance Tariff Ruling
- Start date
- 10 Jun 2024
- Expiry date
- 09 Jun 2027
- Commodity code
- 1902209190 (opens in new tab)
- Description
- Product is a 195g sealed tray of frozen Dim Sum assortment. It includes 3x 20g Hakao, 3x 20g star hakao and 3x 25g vegetable money parcels. There are 40 trays per outer case. The Hako is made from Vegetables (44%) (Cabbage, Oyster Mushroom, Yam Bean, Potato, Carrot), Water, Wheat Starch, Corn Starch, Potato Starch, Sunflower Oil, Sorbitol, Tapioca Starch, Modified Tapioca Starch, Coriander, Sugar, Spring Onion, Salt, Shallot, Ginger, Garlic, Sesame Oil, Red Chilli, Soya Bean, Wheat Flour, Yeast Extract, White Pepper.. The Star Hakao is made from Vegetables (21%) (Onion, Carrot, Edamame Beans, Green Bell Pepper, Pineapple, Shiitake Mushroom), Water, Steamed glutinous rice(Glutinous (Rice), Water), Wheat Starch, Corn Starch, Potato Starch, Sunflower Oil, Spinach, Purple (Yam Bean), Carrot, Lemongrass, Sorbitol, Sugar, Tapioca Starch, Garlic, Red Chilli, Salt, Sweetcorn, White Pepper, Makrut Lime Leaf, Turmeric, Lime Juice, Yeast Extract. The Money parcels are made from Vegetables (49%) (Oyster Mushroom, Carrot, Sweetcorn, Onion, Mushroom), Water, Wheat Starch, Corn Starch, Potato Starch, Modified Tapioca Starch, Sunflower Oil, Sugar, Tapioca Starch, Chinese (Celery), Sorbitol, Salt, Garlic, Wheat Flour, Sesame Oil, Shallot, White Pepper, Yeast Extract, Turmeric, Maltodextrin, Dextrose, Beetroot Juice, Hibiscus Extract, Yeast, Apple Juice. All components are fully cooked and then frozen. All Dim sum have a dough wrapper.
- Keywords
-
- COOKED
- FROZEN
- PACKAGED AS A SET
- PASTA
- DUMPLINGS
- STUFFED
- 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 of 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 1902 - Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared GIR 3B - has been used as the dim sum containing rice is considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a plastic tray containing 3 of each dim sum and totalling 195g. GIR 6 - has been used to classify the goods to subheading level 190220 Stuffed pasta, whether or not cooked or otherwise prepared 8 Digit Code 19022091 Other than containing more than 20% by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20% by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin; Cooked. 10 Digit Code 1902209190 Other than containing rice. Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1902