Information for ruling 600011165
This section is Advance Tariff Ruling
- Start date
- 02 Sep 2024
- Expiry date
- 01 Sep 2027
- Commodity code
- 1902309090 (opens in new tab)
- Description
- Product is a microwavable ramen noodle kit that comprises of cooked wet noodles (83%) (made from water, wheat flour, wheat gluten, salt, lactic acid and guar gum), spring onion vegetables (1%), broth mix (12%), shrimp furikake sprinkle (2%) and shirodahshi seafood seasoning (2%). These are combined to make a meal. It has less than 20% fish or crustaceans, molluscs or other aquatic invertebrates. It is packaged in a bowl with a cardboard sleeve.
- Keywords
-
- COOKED
- WHEAT FLOUR
- FOOD PREPARATION
- READY TO SERVE MEAL WITH PASTA
- PASTA
- NOODLES
- 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 noodles are considered to be the essential character. GIR 5b - has been used to identify the type of packaging as a instant noodle kit in a bowl with a cardboard sleeve. GIR 6 - has been used to classify the goods to subheading level 190230 Other pasta 8 Digit Code 19023090 Other than dried 10 Digit Code 1902309090 Other than containing rice Also classified in accordance with: The Harmonized System Explanatory Notes (HSENs) to heading 1902