Information for ruling 600010477
This section is Advance Tariff Ruling
- Start date
- 13 Jun 2024
- Expiry date
- 12 Jun 2027
- Commodity code
- 1905908000 (opens in new tab)
- Description
- Product is a 240g selection tray of frozen Thai pastries foods. It contains 4 x 20g Vegetable Massaman Diamond Pies, 4x20g Ginger and Lemongrass Cones and 4x 20g Red Thai Prawn Tartlets. All components are cooked before being frozen. Packaged is a sealed tray and 24 trays are packaged per outer case The Vegetable Massaman Diamond Pies are fried and contain Coconut milk, Potato, Cabbage, White onion, Carrot, Water chestnut, Curry paste, Bread crumbs, Wheat flour, Shallot, Tamarind juice, Fully Refined soybean oil, Sugar, Soy sauce, Kaffir Lime leaf, Red chilli, Salt, and the Skin contains: Wheat flour, Water, Fully Refined soybean oil, Tapioca starch and Salt. The Prawn Ginger and Lemongrass Net Cone are steamed and contains Prawn (Tesco Welfare Approved) (35.00%), Cabbage, Carrot, White onion, Vermicelli, Bread crumbs, Ginger, Sugar, Tapioca starch, Lemongrass, Red chilli, Salt, Yeast extract and White pepper. This is then covered in rice paper which contains: Rice flour, Tapioca starch, Fully Refined soybean oil, Salt and Water. The Red Thai Prawn Tartlet are steamed and contains Prawn (Tesco Welfare Approved) (24.59%), Water chestnut, Carrot, White onion, Coconut milk, Spring onion, Curry paste, Potato starch, Tomato, Sugar, Kaffir lime leaf, Fully refined soybean oil and Salt which is covered in a Pastry which contains Wheat flour, Water, Fully refined soybean oil and Salt.
- Keywords
-
- PASTRY
- BAKERS WARES
- PASTRY PRODUCTS
- FOR HUMAN CONSUMPTION
- SETS
- BAKERY PRODUCTS
- PRAWN
- RICE PAPER
- 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 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 3B - has been used as the Vegetable Massaman Diamond Pies and Red Thai Prawn Tartlets are considered to be the essential character. GIR 5b - has been used to identify the type of packaging as in a 240g sealed tray. GIR 6 - has been used to classify the goods to subheading level 190590 Other than elsewhere specified 8 Digit Code 19059080 Other than Matzos and communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products; Other than bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5% of sugars and not more than 5% of fat, biscuits or extruded or expanded products, savoury or salted; Other than containing 5% or more, by weight, of sucrose, invert sugar or isoglucose. Also classified in accordance with: Chapter note 1a to chapter 19 The Harmonized System Explanatory Notes (HSENs) to heading 1905